25Jun
SEC amends rules on financial reporting of business acquisitions and dispositions
The SEC recently adopted comprehensive amendments to its rules that govern financial statement requirements for acquisitions or dispositions of significant businesses or other assets. The rules specify the historical financial statements of the business or assets and the related pro forma financial information a registrant must include in its Exchange Act and Securities Act filings. Registrants will first be required to comply with the amended rules at the beginning of their fiscal year...
By:
Hogan Lovells
Related
The U.S. Supreme Court heard oral arguments on October 8 in three closely watched cases addressing w...
Read More >
As the Coronavirus (also known as “COVID-19”) continues to spread globally, including 43 known cas...
Read More >
Global retail M&A value increased year on year, as appetite for supermarket and convenience store as...
Read More >
In a case of first impression, Maryland’s intermediate appellate court recently held that a subroga...
Read More >
In the spring of 2019, the Social Security Administration (SSA) renewed its practice of sending empl...
Read More >
On July 1, the US Department of Education released a final rule that rescinds the entirety of the Ob...
Read More >