Heads Up — SEC proposes improvements to disclosures for business acquisitions and dispositions

Published on: May 09, 2019

This Heads Up discusses the SEC’s recently issued proposed rule "Amendments to Financial Disclosures About Acquired and Disposed Businesses," which would amend the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. These changes are intended to improve the information investors receive regarding acquired or disposed businesses, reduce complexity and costs of preparing the required disclosures, and facilitate timely access to capital.

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