Significant acquisitions trigger specific financial statement requirements for the acquiring company. Part I of this publication covered when an acquisition is considered significant and what target and pro forma financial statements are required. In this Part II, we discuss when those financial statements need to be filed or updated and under what circumstances securities of the acquiring company can be offered before those financial statements are available. These considerations are critical for accessing the capital markets and for negotiating acquisitions and related financings. This publication is part of our series on Financial Statement Triggers.
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