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.
Explaining the SEC staff accommodation about the need to update interim financial statements in registration statements.
This Practical tip discusses the presentation of a discontinued operation subsequently retained, and the reporting requirements in subsequent registration statements.
This Practical tip explains presenting financial information of a private company applying PCC standards in SEC filings.
This Practical tip discusses the accounting for discontinued operations subsequently retained by an entity.
This Practical tip provides guidance regarding Management’s internal control reporting requirements for newly public companies.
This Practical tip provides guidance regarding using less than 12 month financial statements in lieu of a full year for an acquired business.
This Practical tip provides guidance on how to calculate the threshold for parent company financial information when the registrant has a consolidated shareholders' deficit.
This Practical tip highlights the guidance related to the determination of the financial statement presentation for the acquisition of selected parts of an entity.
This Practical tip focuses on the timing of the loss of "emerging growth company" (EGC) status and the implication of losing that status on SEC filings.