Deloitte
Accounting Research Tool
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Chapter 2 — Business Acquisitions

2.12 IPO/Initial Registration Statements

2.12 IPO/Initial Registration Statements

Unique reporting questions may arise in situations in which financial statements of acquirees are required in an initial registration statement. Since a company filing an initial registration statement has not previously filed any financial statements with the public, it may find certain parts of Rule 3-05 for acquired businesses difficult to apply.