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2022

Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 18, 2022)

Heads Up | Volume 29, Issue 18
December 18, 2022
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Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments

Footnotes

2
Acquirees in the following three categories are commonly referred to as individually insignificant acquirees: (1) probable acquisitions that do not exceed 50 percent, (2) consummated acquisitions that exceed 20 percent but do not exceed 50 percent and whose financial statements do not yet have to be filed (i.e., within the 75-day grace period), and (3) any acquisitions consummated since the end of the registrant’s most recently completed fiscal year presented that do not exceed 20 percent.
3
We refer to “income or loss from continuing operations before income taxes (after intercompany eliminations) attributable to the controlling interest” in Regulation S-X, Rule 1-02(w)(1)(iii)(A)(1), as “pretax income or loss from continuing operations.”
4
The seven legacy industry offices include the Office of Energy & Transportation, the Office of Finance, the Office of Life Sciences, the Office of Manufacturing, the Office of Real Estate & Construction, the Office of Technology, and the Office of Trade & Services.