When registrants are considering an acquisition it’s important to understand whether or not they’ll need to file separate pre-acquisition financial statements of the business acquired and whether those financial statements will need to be updated for a future registration statement. This is an example where understanding the requirements early in the process will help avoid delays in accessing the capital markets. Hear Ravi Rao discuss SEC Rule 3-05 filing requirements and share his perspectives.
This video is part of The quarter close publication and video perspectives series.
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