![]() Implementation Points - Financial Statements Used to Measure Significanceįinancial Statement Periods Required Under S-X 3-05 and S-X 8-04Īge of Financial Statements - Interaction of S-X 3-05(b)(4) and Form 8-Kįoreign Business, Hostile Tender Offers, Troubled Financial InstitutionsĪcquisitions of Selected Parts of an Entity Implementation Points - Amounts Used to Measure Significance Overview - In general, S-X 3-05 and S-X 8-04 require the filing of separate pre-acquisition historical financial statements when the acquisition of a significant business has occurred or is probable. A flowchart to assist you is located at Section 2060. (Last updated ) 2000 BUSINESSES ACQUIRED OR TO BE ACQUIRED (Excluding Target Companies in Form S-4) In addition, the staff may require other financial statements as necessary for a fair presentation of the financial condition of any entity whose financial statements are either required or otherwise necessary for the protection of investors. ![]() See “Communications with the Division of Corporation Finance’s Office of Chief Accountant” section for additional information about requesting relief. The staff may, where consistent with the protection of investors, permit the omission of one or more of the financial statements required by Regulation S-X or the filing in substitution therefor of appropriate statements of comparable character under Rule 3-13 of Regulation S-X.
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