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Financial Reporting Investment Test

Bass, Berry & Sims PLC

Public Company Forum Update: Reg. S-X Investment Test & SEC Focus under New Administration

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Since the Bass, Berry & Sims Corporate & Securities Practice hosted its 2nd Annual Corporate & Securities Counsel Public Company Forum in December 2020, the Biden Administration has proposed a new Securities and Exchange...more

Vedder Price

SEC Amends Financial Reporting Rules for Investment Company Business Combination Transactions

Vedder Price on

On May 20, 2020, the SEC adopted amendments to the financial statement disclosure requirements under Regulation S-X related to acquisitions and dispositions involving investment companies. First, the amendments streamline...more

Goodwin

SEC Adopts Amendments to Rules Governing Financial Disclosures on Material Acquisitions and Dispositions of Businesses

Goodwin on

In an effort to reduce the complexity and compliance costs of financial disclosures for significant acquisitions or dispositions of businesses, the SEC has adopted amendments to the applicable rules, reducing the scope of...more

Dechert LLP

SEC Streamlines Financial Disclosure Requirements Applicable to Business Acquisition and Disposition Transactions

Dechert LLP on

On May 21, 2020, the U.S. Securities and Exchange Commission (the “SEC”) announced adoption of updates to the financial disclosure requirements of Regulation S-X and related rules applicable to the acquisition and disposition...more

Womble Bond Dickinson

SEC Simplifies Financial Disclosures for Acquisitions and Dispositions

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The U.S. Securities and Exchange Commission (SEC) recently adopted amendments to the financial disclosure requirements in Regulation S-X for acquisitions and dispositions of businesses. These amendments are part of the SEC’s...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Changes to Financial Disclosure Requirements for Acquisitions and Dispositions

On May 21, 2020, the Securities and Exchange Commission (SEC) adopted extensive changes to the financial disclosure requirements for business acquisitions and dispositions. The amendments are intended to reduce the complexity...more

Kramer Levin Naftalis & Frankel LLP

How the SEC’s Proposed Amendments to Financial Disclosures for Acquisitions Will Affect High-Yield Bond Offerings

On May 3, the Securities and Exchange Commission (the SEC) proposed amendments to its rules governing financial disclosures relating to acquisitions and dispositions of businesses....more

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