Practical tip

Highlights tips on applying financial reporting requirements with one or more practical examples


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Practical tip: Evaluating significance when a registrant and another entity contribute businesses to a joint venture

We clarify how significance can be evaluated in a transaction where a registrant and another entity contribute businesses to a joint venture.

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Selected quarterly financial data subsequent to an initial public offering

Selected quarterly financial data described in Item 302(a) of Regulation S-K is generally not required to be included in a prospectus for an initial public offering, but is required in registration statements on Form S-1 and in Annual Reports on Form 10-K filed subsequent to the completion of an initial public offering and the registration of securities under Section 12(b) or 12(g) of the Exchange Act. This practical tip explains the requirements for providing selected quarterly financial data in filings and gives a practical example.

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John May
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