Significant acquisitions trigger specific financial statement requirements for the acquiring company. Part I covers key concepts for determining the significance of an acquisition and what target and pro forma financial statements are required. It highlights practice points for applying the significance tests and preparing the target and pro forma financial statements. Part II addresses when the financial statements need to be filed or updated and under what circumstances securities of the acquiring company can be offered before the financial statements are available. This publication is part of our series on Financial Statement Triggers.
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