KPMG teams up with Latham & Watkins to provide the guide to acquired business financial statements. This desktop reference provides the financial statements of a newly acquired business required in a prospectus.
Companies with a newly acquired business that will be filing a prospectus in conjunction with a securities offering.
Provides guidance on the financial statement requirements of a newly acquired business that have to be included in a prospectus.
Here's what you need in order to get your answer
The SEC definition of significant (S-X Rules 3-05 and 1-02(w))