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Overview
The SEC adopted final rules simplifying its requirements for registrants to provide information about significant business acquisitions and disposals. Among other changes, the SEC revised the significance tests registrants use to determine what to disclose and eliminated the requirements for a registrant to provide more than two years of financial statements for an acquired business. The SEC also streamlined the requirements related to pro forma financial information and allowed registrants to voluntarily include certain forward-looking adjustments. The rules are effective 1 January 2021, but earlier compliance is permitted.
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