This 2021 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings by foreign private issuers.
- Foreign private issuers that will be filing registration statements in public offerings
Provides guidance on:
- Financial statement requirements in public offerings, including what to file and when financial statements are considered ‘stale’.
- Additional financial information required for certain specific situations, such as recent and probable acquisitions.
- Additional information on other related issues, such as non-GAAP financial measures and internal control over financial reporting.
- Practices in the Rule 144A market.
- The basics of financial statement requirements
- Additional financial information for certain specific situations
- Some related issues
- Special considerations in Rule 144A transactions