Amendments: The SEC has adopted a variety of amendments (the Amendments) to its rules for separate financial statements of acquired businesses. The Amendments take effect January 1, 2021, but voluntary compliance is permitted now, as long as all the Amendments are applied. The discussion below reflects the Amendments. For a summary of the existing rules (which remain in effect until January 1, 2021), see the original version of our Acquisition Financials Desktop Reference.
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