Heads Up — SEC issues final rule to improve disclosures for business acquisitions and dispositions
Published on:
02 Jun 2020
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This Heads Up discusses the SEC’s recently issued final rule Amendments to Financial Disclosures About Acquired and Disposed Businesses, which amends 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 that investors receive regarding acquired or disposed businesses, reduce the complexity and costs of preparing the required disclosures, and facilitate timely access to capital.
