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Summary of Required Financial Statements of Businesses Acquired or to Be Acquired

Accounting Policy & Practice Report, 2012-07, Vol.8 (14), p.565

Copyright Bloomberg BNA Jul 6, 2012 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    Summary of Required Financial Statements of Businesses Acquired or to Be Acquired
  • Author: Czachor, Bruce ; Ashley, Stephen
  • Subjects: Accounting ; Acquisitions & mergers ; Asset acquisitions ; Audited financial statements ; Balance sheets ; Business combinations ; Financial statements ; Fiscal years ; Form 8-K ; Pro forma financial statements ; Registration statements ; Reporting requirements ; Stockholders
  • Is Part Of: Accounting Policy & Practice Report, 2012-07, Vol.8 (14), p.565
  • Description: Rule 3-05 of Regulation S-X requires audited financial statements to be filed for a significant business (or a significant group of related businesses) that has been acquired or the acquisition of which is probable. Whether financial statements of an acquired business (or group of related businesses) must be included in an acquiror's registration statement or proxy depends on the level at which the acquired business meets the conditions for a "significant subsidiary". An acquiror generally must report an acquisition on Form 8-K. Article 11 of Regulation S-X requires the acquiror to provide pro forma financial information for the acquisition of a business that is at least 20% significant if such acquisition occurred in the latest fiscal year or subsequent interim period, or if such acquisition is probable. The requirements for Form S-4 when securities of the acquiror are used as consideration are discussed. The acquisition of selected parts of an entity may result in less than full financial statements.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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