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A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions

Chapter 5 — SEC Reporting Topics

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Chapter 5 — SEC Reporting Topics 5.1 Financial Statements for a Registrant and Its Predecessor 5.2 Financial Statements of Businesses Acquired or to Be Acquired (SEC Regulation S-X, Rule 3-05)5.3 Acquired or to Be Acquired Real Estate Operations 5.4 Rule 3-13 Waivers