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Technical Line - How to apply the amended S-X Rule 3-14 to real estate acquisitions


The SEC has amended its rules on disclosures about acquired real estate operations that change the tests registrants use to determine whether an acquisition is significant and the information registrants must disclose about significant acquisitions (i.e., the form and content of financial statements and pro forma financial information). Our publication is intended to help registrants apply the requirements for reporting on acquired real estate operations and other common real estate transactions.

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