Significant acquisitions trigger specific financial statement requirements for the acquiring company. Part I of this publication covers key concepts and practice points for determining if an acquisition is significant and what target and pro forma financial statements are required. Part II addresses when the financial statements need to be filed or updated and under what circumstances securities of the acquiring company can be offered before the financial statements are available. This is part of our series on Financial Statement Triggers.

View full article, Financial Statements Triggered by Acquisitions – What You Need / A Practical Guide for US Public Companies, Part I