When an SEC registrant (acquirer) consummates or it is probable that it will consummate a significant business acquisition, the SEC may require the filing of certain financial statements for the significant acquired or to be acquired business (acquiree). For example, the filing in a Form 8-K of financial statements for the acquiree may be required. Further, if the acquirer files a registration statement or a proxy statement, separate financial statements for the acquiree may be required in addition to the financial statements for the acquirer.
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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.