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

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