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Investment Test Final Rules

Bass, Berry & Sims PLC

SEC Finalizes Amendments to Financial Disclosures Regarding Significant Acquisitions and Dispositions

On May 21, the SEC finalized amendments to its rules and forms revising the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, which were adopted in substantially the...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

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