In This Report:
- Introduction
- The Basics
- Background to Financial Statement Requirements
- What Financial Statements Must Be Included in Public Offerings?
- When Does Financial Information Go “Stale”?
- Staleness of Financial Statements
- When Do Financial Statements Go Stale in 2015?
- MD&A
- Additional Financial Information for Certain Specific Situations
- Recent and Probable Acquisitions
- Financial Statements Required in Connection with Acquisitions
- Pro Forma Financial Information
- Discontinued Operations and Other GAAP Retrospective Revisions
- Guarantor Financial Statements
- Secured Offerings
- Investments Accounted for Under the Equity Method
- Segment Reporting
- Supplemental Schedules for Certain Transactions
- Industry Guides
- Quantitative and Qualitative Disclosure About Market Risk
- Some Related Issues
- Additional Financial Information That Is Typically Included
- Non-GAAP Financial Measures
- Form 8-K Filing Requirements in Connection With Significant Acquisitions or Dispositions
- Internal Control Over Financial Reporting
- Interactive Data
- Special Considerations in Rule 144A Transactions and for Foreign Private Issuers
- Rule 144A Transactions
- Special Rules Applicable to Foreign Private Issuers and Acquired Foreign Businesses
- Conclusion
- Endnotes
- Excerpt from Introduction: The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
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