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SEC Proposes New Rules: When acquisitions call for financial statement filings

The September 2016 issue of the Dimensions Newsletter includes articles on the SEC's signals on the next phase of structured data, the SEC's new pay-ratio rules and enforcement in financial reporting and disclosures.

Dimensions Newsletter September 2016

Although the SEC rules on when an acquisition triggers the need for target and pro forma financial statements are under review, the SEC has not announced any date for when it will propose changes. If a US public company’s acquisition of a target business is deemed significant under any of three tests, the acquirer must file target and pro forma financial statements under current rules. Learn more about the three tests and other news and insights for financial transaction and reporting professionals. 

Articles in the September 2016 issue:

  • When Acquisitions Call For Financial Statement Filings
  • Q&A With An Expert: Mohini Singh, CFA Institute
  • Proxy Access 2016: Shareholders Continue To Gain Director-­Nomination Powers

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