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A Roadmap to Disposals of Long-Lived Assets and Discontinued Operations Chapter 8 — Reporting Considerations for SEC Registrants
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Chapter 8 — Reporting Considerations for SEC Registrants8.1 Financial Statements and Other Affected Financial Information in Exchange Act Reports8.2 Registration Statements and Other Nonpublic Offerings 8.3 Form 8-K Reporting Obligations8.4 Pro Forma Financial Information Under Article 118.5 Impact of Reporting a Discontinued Operation on Financial Information About Other Entities8.6 “To-Be-Issued” Accountant’s Report in an Initial Public Offering
Chapter 8 — Reporting Considerations for SEC Registrants8.1 Financial Statements and Other Affected Financial Information in Exchange Act Reports8.2 Registration Statements and Other Nonpublic Offerings 8.3 Form 8-K Reporting Obligations8.4 Pro Forma Financial Information Under Article 118.5 Impact of Reporting a Discontinued Operation on Financial Information About Other Entities8.6 “To-Be-Issued” Accountant’s Report in an Initial Public Offering