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24Jun

SEC Streamlines Financial Statements Requirements in Connection with M&A Transactions

On May 21, 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments (the “Amendments”) to streamline the financial statement disclosures that are required in connection with acquisition and disposition transactions by U.S. public companies. The Amendments will, among other things (i) revise the requirements for financial statements and pro forma financial information for acquired businesses, (ii) revise the tests used to determine significance of acquisitions and dispositions,...
By: Bryan Cave Leighton Paisner
Source Url: https://www.jdsupra.com/legalnews/sec-streamlines-financial-statements-92016/

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