May 25, 2023
SEC Material — Supplement — International Practices Task Force: May 25, 2022, Meeting Highlights
The May 2022 meeting highlights of the Center for Audit Quality SEC Regulations Committee and its International Practices Task Force have been released. Topics discussed included issues related to the applicability of FRM 2200.8 in a merger transaction on Form F-4, age of financial statements of an acquiree that is not a foreign business in the filing of a FPI, applicability of FPI’s, if financial statements of foreign target in a F-4 can be reconciled to IFRS/IASB, and observations regarding “China-related” comment letters.
Read more