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The basics of financial statement requirements
Additional financial information for certain specific situations
Some related issues
Special considerations in Rule 144A transactions
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.
Effective immediately
Foreign private issuers that will be filing registration statements in public offerings
Report contents
Key elements of publication
Relevant dates
Applicability
The basics of financial statement requirements
Additional financial information for certain specific situations
Some related issues
Special considerations in Rule 144A transactions and for foreign private issuers
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, Form 8-K requirements and internal control over financial reporting.
Practices in the Rule 144A market, and the special rules for foreign private issuers and acquired foreign businesses.
Effective immediately
Companies that will be filing registration statements in public offerings
Report contents
Key elements of publication
Relevant dates
Applicability
Non-US issuers
US issuers