As part of ensuring that investors receive relevant financial information about a company’s key activities, the SEC requires registrants to report financial information about significant acquired or to be acquired businesses and real estate operations in certain filings under Regulation S-X, Rules 3-05 and 3-14, respectively. Those requirements, as well as the SEC’s related guidance on pro forma financial information under Regulation S-X, Article 11, are discussed in this Roadmap.
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This SEC Reporting Interpretations manual provides comprehensive guidance; however, the manual does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.