SEC Revises Financial Statement Disclosure Requirements for Acquisitions and Dispositions
June 11, 2020
The new rules generally take effect at the beginning of each public company’s fiscal year commencing after December 31, 2020, but companies may comply early if they apply the new rules in full starting on the earlier date. Financial statements for transactions initially reported on Form 8-K before the applicable effective date will continue to be governed by the existing rules, even if the financial statements are filed after the effective date.
Read the full alert here.
 This post does not address the specialized disclosure requirements for real estate operations, investment companies, business development companies or foreign issuers.