Non-GAAP financial measures: 5 things you need to know SEC Financial Reporting Manual — Division of Corporation Finance. 1 See Reg S-X Rule 3-12. tag when the change is significant. Millions of workers have been impacted by the COVID-19 pandemic—but opportunities await. Previous updates are marked using the same convention and represent the last revision to that section. Eventbrite - SEC and Financial Reporting Institute presents 39th Annual SEC and Financial Reporting Institute Conference - Thursday, June 4, 2020 at JW Marriott Los Angeles L.A. LIVE, Los Angeles, CA. Revised for amendments to Accelerated Filer and Large Accelerated Filer In this regard, the commission issued SEC Memorandum Circular 35, Series of 2020 (MC 35, s. of 2020), which provides financial-reporting relief measures for financing and lending companies and microfinance nongovernment organizations, referred to here as “subject institutions.” The SEC staff’s interpretations and guidance about Article 11 pro forma financial information are included in Topic 3 of the FRM. Section I of this memo describes our key considerations for Annual Reports on Form 10-Ks in two parts: (1) Housekeeping Items for Form 10-Ks in 2020; and (2) Top Seven Disclosure Considerations for the … To date, we have seen very few SEC staff comments on disclosures in periodic reports that address the pandemic. Non-GAAP measures and the on-going dialogue: What you should know. definitions pursuant to SEC Release No. BDO KNOWS: SEC 2020 SEC REPORTING INSIGHTS 2020 was another busy year for SEC rulemaking and activities that affect financial reporting. SEC ENFORCEMENT IN FINANCIAL REPORTING AND DISCLOSURE: 2020 YEAR-END UPDATE The second half of 2020 saw U.S. Securities and Exchange Commission (“SEC”) enforce-ment activity continue to rebound from deep uncertainty and change caused by the COVID-19 pandemic. To GAAP or non-GAAP. All told, the SEC—despite a full-scale transition to telework and 2. the change. Financial Notice to Staff: This Manual was originally prepared by the staff of the Division of Corporation Finance to serve as internal guidance. As noted in the final rule, the amendments “are intended to improve for investors the financial information about acquired or disposed businesses, facilitate more … These sections have been marked with the date tag, “Last updated: 10/30/2020,” to identify the changes. 2021 SEC quarterly reports — Form 10-Q | 1 1 Overview We are pleased to present our 2020 SEC quarterly reports, a reference guide to help you prepare your financial and related information for Form 10-Q. Note that staleness dates do On November 18, the Division of Corporation Finance (Division) of the Securities and Exchange Commission released updates to the Division’s Financial Reporting Manual. Release No. Sections of the Financial Reporting Manual have been updated as of October 30, 2020. The government financial reporting manual is the technical accounting guide for the preparation of financial statements. This White Paper focuses on the U.S. Securities and Exchange Commission’s (“SEC”) enforcement activity for the first half of 2020 but also The information in this Manual is non-authoritative. We include a date tag when the change is significant. replacing “income statement” with CF-OCA performs the following functions that may result in communications with Updated for changes to GAAP adoption dates, guidance issued by the PCAOB, Division of Corporation Finance, and Office of Chief Accountant in the last few years. convention and represent the last revision to that section. IFRS 16 will be effective in the public sector from 1 … SEC Reporting Update. 6 Guidance 2.5.1 Inclusion of other content than XHTML and XBRL in the Inline XBRL document July 2020 Guidance 2.5.2 Indication of the language used in textual mark ups July 2019 Guidance 2.5.3 Use of more than one target XBRL document for an Inline XBRL Document Set (IXDS) July 2020 Guidance 2.5.4 Use of the Cascading Style Sheet (CSS) language The Commission’s response to the novel coronavirus (COVID-19) resulted in conditional filing relief for registrants that found themselves unable to file on a We have updated our SEC Financial Reporting Series to reflect all final SEC rules and interpretive guidance issued through 30 November 2020. Clarified Rule 3-09 of Regulation S-X income test Highlights of trends i n 2020 SEC comment letters 17 September 2020. In order to ease the burden on preparers of government annual reports and accounts (ARAs), this guidance sets out the minimum reporting requirements as per the Financial Reporting Manual (FReM). Revised to include another example of when a “To Be Issued” Accountant’s Report may be accepted. Financial Accounting and Reporting Manual - Updated June 2019. SEC ENFORCEMENT IN FINANCIAL REPORTING AND DISCLOSURE: 2020 YEAR-END UPDATE The second half of 2020 saw U.S. Securities and Exchange Commission (“SEC”) enforce-ment activity continue to rebound from deep uncertainty and change caused by the COVID-19 pandemic. of Accountants, Communications With the Division of Corporation Finance's Office of Chief Accountant (CF-OCA), FASB Accounting Standards Codification Manual, SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges), Trust Services Principles, Criteria, and Illustrations, Principles and Criteria for XBRL-Formatted Information, Audit and Accounting Guides & Audit Risk Alerts, Other Publications, Press Releases, and Reports, Dbriefs Financial Reporting Presentations, Business Combinations — SEC Reporting Considerations, Consolidation — Identifying a Controlling Financial Interest, Contingencies, Loss Recoveries, and Guarantees, Environmental Obligations and Asset Retirement Obligations, Equity Method Investments and Joint Ventures, Equity Method Investees — SEC Reporting Considerations, Foreign Currency Transactions and Translations, Guarantees and Collateralizations — SEC Reporting Considerations, Impairments and Disposals of Long-Lived Assets and Discontinued Operations, Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13, Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08, SEC Comment Letter Considerations, Including Industry Insights, Software Revenue Recognition — A Roadmap to Applying ASC 985-605, Transfers and Servicing of Financial Assets, Roadmaps Currently Available Only as a PDF. Previous updates are marked using the same convention and represent the last revision to that section. II. The 2020 US GAAP Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2019 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). Pro rata spin-offs — In a pro rata spin-off transaction, a registrant receives no consideration; therefore, the registrant should apply existing requirements (see the notes to paragraph 2130.2 of the SEC Financial Reporting Manual (FRM)) by comparing the carrying value of the spinnee with the registrant’s total assets when measuring its significance. Such conclusions about a particular transaction are very fact dependent and require careful analysis of the transaction and of the relevant authoritative accounting literature and Commission requirements. Sec 8 - Interfund Transfers Updated May 2020. Publications SEC publications. The SEC is watching. • SEC Reporting Update: Highlights of trends in 2020 SEC comment letters: An analysis of current reporting issues discusses the SEC staff’s comments on public company filings to provide insights on the SEC staff’s areas of focus. 2130 Form 8-K – Measuring Significance of a Disposed Business, 2200 Financial Statements of Target Companies in Form S-4, 2300 Real Estate Acquisitions and Properties Securing Mortgages, 2310 Real Estate Operations — When to Present Financial Statements, 2315 Real Estate Operations — Measuring Significance, 2320 Real Estate Operations — Individually Insignificant Acquisitions, 2325 Real Estate Operations — Special Requirements for "Blind Pool" Offerings, 2330 Real Estate Operations — Required Financial Statements, 2340 Properties Subject to Triple Net Lease, 2345 Properties Securing Loans, Which in Economic Substance Represent an Investment in Real Estate, Including Acquisition Development and Construction (ADC) Arrangements, 2350 Properties Securing Loans That Represent an Asset Concentration [SAB Topic 1I], 2355 Gains/Losses on Sales or Disposals by Real Estate Investment Trusts, 2360 Proxy Statements for Acquisitions of Real Estate Operating Properties, 2400 Equity Method Investments, Including Fair Value Option, 2415 Combined/Consolidated Financial Statements of Investees, 2420 Summarized Financial Data — Registrants Subject to S-X, 2435 SFAS 159 [ASC 825] Fair Value Option for an Equity Method Investment and S-X 3-09 and S-X 4-08(g), 2515 Condensed Consolidating Financial Information, 2530 Recently Acquired Guarantor Subsidiaries, 2540 Periodic Reporting by Subsidiary Issuers and Guarantors, 2610 Measuring “Substantial Portion of the Collateral”, 2620 When Financial Statements Are Required, 2700 Credit — Third Party Financial Statements, 2705 Asset-Backed Securities — Presentation of Certain Third Party Financial Information, 2710 Third Party Credit Enhancements for Securities That Are NOT "Asset-Backed Securities", 2805 General Partner, Where Registrant Is a Limited Partnership, 2810 Parent-Only Financial Statements (Condensed), 2815 Financial Statements of a Significant Customer, Topic 3: Pro Forma Financial Information, 3100 Circumstances Requiring Pro Forma Presentations, 3120 Disposition of a Significant Portion of a Business, 3130 Acquisition of One or More Real Estate Operations, 3150 Registrant Previously Was Part of Another Entity, 3200 Preparation Requirements — Form and Content, 3230 Pro Forma Condensed Income Statement, 3260 Pro Forma Presentations Reflecting Debt Financing, 3280 Effects of New Contractual Arrangements, 3310 Common Pro Forma Preparation Problems, 3320 Prohibition on Assuming Offering Proceeds, 3330 Combining Entities With Different Fiscal Years, 3340 Historical Results Include Unusual Events, 3410 Sub-Chapter S Corporations and Partnerships, 3420 Distributions to Promoters/Owners At or Prior to Closing of IPO, 3430 Other Changes in Capitalization At or Prior to Closing of IPO, 3440 Pro Forma Requirements for Real Estate and Leasing Operations, 3610 Pro Forma Disclosures Required by GAAP, Topic 4: Independent Accountants’ Involvement, 4120 Duly Registered and in Good Standing Under the Laws of the Accountant’s Place of Residence or Principal Office, 4300 Report on Internal Control over Financial Reporting, 4310 Management’s Annual Report on Internal Control over Financial Reporting, 4410 Review Reports on Interim or Pro Forma Data, 4520 Unusual Issues Involving Changes in Accountants, 4600 Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Review, 4610 Non-Reliance on Previously Issued Financial Statements, 4620 Non-Reliance on Previously Issued Audit Report or Completed Interim Review, 4630 Other – Prior Disclosures Regarding Disclosure Controls and Procedures, 4700 “To Be Issued” Accountant’s Reports, 4710 Contingent Upon Future Event or Transaction, 4720 Contingent Upon Future Underwriting Agreement, 4810 Consents to the Use of Audit Reports, 4820 Accountant’s Inability to Reissue Reports, 4840 Accountant’s Refusal to Reissue Reports, 5110 Eligibility as a Smaller Reporting Company, 5210 Financial Statements Required Pursuant to S-X 3-05 or 3-09, 5300 Form and Content Disclosure Required by Regulation S-X Are Not Applicable, Topic 6: Foreign Private Issuers & Foreign Businesses, 6200 General Financial Statement Requirements for Foreign Private Issuers, 6210 Periods for Which Financial Statements Are Required, 6220 Age of Financial Statements in a Registration Statement, 6230 Updating of Financial Statements in Delayed or Continuous Offerings, 6240 Due Dates for Annual Reports on Form 20-F, 6310 Acceptance of IFRS as Issued by the IASB Without Reconciliation to U.S. GAAP, 6330 Interim Financial Statements Presented by IFRS Filers, 6345 First-time Adopters that Previously Used U.S. GAAP for the Primary Financial Statements in SEC Filings, 6350 IFRS Filers — Financial Statements of Other Entities, 6360 IFRS Filers — Article 11 Pro Forma Information, 6400 Requirement for Reconciliation to U.S. GAAP, 6500 Content of Reconciliation to U.S. GAAP, 6510 Item 17(c) of Form 20-F — Basic Requirements, 6520 Item 18 of Form 20-F — Basic Requirements, 6540 Accommodations Permitted by Form 20-F, 6620 Disclosures, If the U.S. Dollar Is Not the Reporting Currency, 6640 Reporting Currency for Domestic Registrants and Non-Foreign Private Issuers, 6700 Price-Level Adjusted Financial Statements and Effects of Hyperinflationary Environments, 6720 Preparation of Price-Level Adjusted Financial Statements, 6830 Disclosure of Change in Accountants and Disagreements, 7200 Expenses Incurred on Behalf of Registrant, 7210 Reflecting All Costs of Doing Business, 7300 Transfers and Receivables to or From Shareholders, 7330 Distributions to or From Major Shareholders Prior to Offering, 7420 Statements of Revenues and Direct Expenses, 7430 Pro Forma Financial Statement Requirements, 7520 Valuation of Privately-Held-Company Equity Securities Issued as Compensation, Topic 8: Non-GAAP Measures of Financial Performance, Liquidity, and Net Worth, 8120 Definition of a Non-GAAP Financial Measure, 8130 General Applicability and Requirements of Regulation G and S-K 10(e), 8140 General Application of Regulation G and S-K 10 to Foreign Private Issuers, 8310 Presentation of Net Tangible Book Value per Share, Topic 9: Management's Discussion and Analysis of Financial Position and Results of Operations (MD&A), 9240 Tabular Disclosure of Contractual Obligations, 9910 Additional Guidance Provided in Respect of MD&A, 10230 Accounting Standards Transition Period Accommodation, 10240 Internal Control Over Financial Reporting [SOX 404] Accommodation, 10320 Number of Years Registrant Financial Statements to be Presented Under IFRS, 10330 Multi-Jurisdictional Disclosure System (“MJDS”), Topic 11: Reporting Issues Related to Adoption of New Accounting Standards, 11100 New Revenue Standard (FASB ASC Topic 606), 11200 New Leasing Standard (FASB ASC Topic 842), 11300 New Disclosures About Short-Duration Contracts For Insurance Entities (FASB ASC Topic 944), Topic 12: Reverse Acquisitions and Reverse Recapitalizations, 12260 Registration and Proxy Statements for Mergers, Acquisitions and Similar Transactions, Topic 13: Effects of Subsequent Events on Financial Statements Required in Filings, 13400 Change in the Reporting Entity or a Business Combination Accounted for in a Manner Similar to a Pooling of Interests, 13610 Financial Statement Requirements in Registration Statements Pursuant to Retrospective Adjustments to Provisional Amounts in a Business Combination, 14300 Cash Offer Financial Statement Requirements, 14310 Financial Statement Requirements of Schedule TO, 14320 Financial Statement Requirements of Schedule 13E-3, 14400 Item 1010 of Regulation M-A: Financial Statements, 14410 Financial Information — Item 1010(a), 14420 Pro Forma Information — Item 1010(b), 15100 Filing Requirements of Form S-8 and Form 11-K, 15110 Employee Benefit Plan a Separate Registrant, 15200 Exchange Act Age of Financial Statements Requirements, Topic 16: Multijurisdictional Disclosure System, 16100 MJDS Offerings — Eligibility Requirements, 16140 Offerings of Investment Grade Non-Convertible Debt or Preferred Securities, 16200 Registration and Periodic Reporting Under the Exchange Act. The government financial reporting manual is the technical accounting guide for the preparation of financial statements. On May 20, 2020, the SEC issued a final rule 1 that amends the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. The guidance is not a rule, regulation or statement of the Commission and the Commission has neither approved nor disapproved this information. ... SEC Enforcement in Financial Reporting … Topics changed are cited. statements and other financial information required to be included 2020 SEC comment letter trends podcast. Revised for amendments to Smaller Reporting Company definition pursuant to SEC Requests for interpretive letters should be Participants will learn the process of researching SEC disclosure questions and working with the SEC staff in the review process. submitted by, Helps identify and explain the applicable rules, This memorandum outlines key considerations from White & Case's Public Company Advisory Practice for US public companies in preparation for the 2020 annual reporting and proxy season. Non-GAAP measures and the on-going dialogue: What you should know. To GAAP or non-GAAP. • Pro forma financial information: A guide for applying Article 11 of Regulation S-X summarizes the Sec 7 - Direct/Indirect Costs Updated June 2020. The information in this Manual is non-authoritative. Non-GAAP financial measures: 5 things you need to know regulations, forms, and guidance that affect the form and content of This update does not include changes for three recent rulemakings. Revised for amendments related to SEC Release No. 2021 SEC Filing Deadlines and Financial Statement Staleness Dates 10-K for Year-ended December 31, ... 2020 Q3 financial statements for initial public offerings, Delinquent Filers and Loss ... See “Division of Corporation Finance Financial Reporting Manual,” Section 1220.5. 2020 SEC Filing Deadlines and Financial Statement Staleness Dates 2020 SEC Filing Deadlines 10-K for Year Ended December 31, 2019 ... See “Division of Corporation Finance Financial Reporting Manual,” Section 1220.5. Clarified audit requirements for a special-purpose acquisition company (“SPAC”) registrant’s non-reporting target in Form S-4/Form F-4. 2021 SEC quarterly reports — Form 10-Q | 1 1 Overview We are pleased to present our 2020 SEC quarterly reports, a reference guide to help you prepare your financial and related information for Form 10-Q. Remove outdated Division of Corporation Finance guidance and GAAP references. in Commission filings. On 9 November 2016, the SEC’s Division of Corporation Finance revised certain sections of its Financial Reporting Manual. Previous updates are marked using the same convention and represent the last revision to that section. Since a SPAC does not have substantive operations before an acquisition has been completed, the target becomes the predecessor of the SPAC upon the close of the transaction, and the operations of the target become those of a public company. Changes that are administrative in nature First, a new web-based format (see below) that is easy to access and navigate; and second, the traditional PDF format. SEC Memorandum Circular No. Requests for this 10/30/2020,” to identify the changes. This White Paper focuses on the U.S. Securities and Exchange Commission’s (“SEC”) enforcement activity for the first half of 2020 but also Sections of the Financial Reporting Manual have been updated as of October 30, 2020. 1 Twitter 2 Facebook 3RSS 4YouTube The Financial Reporting Manual has been updated as of October 30, Financial Disclosures about Acquired and Disposed Remove outdated Division of Corporation Finance guidance and GAAP references. SEC Financial Reporting Manual — Division of Corporation Finance. The information presented also may not reflect the views of other Divisions and Offices at the Commission. Financial Reporting Manual Division of Corporation Finance. SEC Enforcement in Financial Reporting and Disclosure: Mid-Year 2020 Update We are pleased to present our annual mid-year update on financial reporting and issuer disclosure enforcement activity for 2020. Issued” Accountant’s Report may be accepted. 5 Flickr 6LinkedIn 7 Pinterest 8 Email Updates, Financial Statements and Schedules in Registration and Proxy Statements, Unaudited Interim Period Financial Statements, Bank Reorganizing under Newly-formed Holding Company, Supplemental and Restated Financial Statements Related to Post - Balance Sheet Events, Age of Financial Statements in Registration or Proxy Statements, Periodic Reporting Requirements (Exchange Act Filings), Accelerated and Large Accelerated Filer Status: Entering, Exiting and Implications, Changes in Fiscal Year – Implementation Guidance, Interim Period Reporting Considerations (All Filings), Selected Quarterly Financial Data Not Required, Implementation Points – Amounts Used to Measure Significance, Implementation Points – Financial Statements Used to Measure Significance, Financial Statement Periods Required Under S-X 3-05 and S-X 8-04, Age of Financial Statements – Interaction of S-X 3-05(b)(4) and Instruction to Item 9.01 of Form 8-K, Foreign Business, Hostile Tender Offers, and Troubled Financial Institutions, Acquisitions of Selected Parts of an Entity, SAB 80: Application of S-X 3-05 in Initial Registration Statements, Form 8-K – Measuring Significance of a Disposed Business, Financial Statements of Target Companies in Form S-4, Real Estate Acquisitions and Properties Securing Mortgages, Real Estate Operations – When to Present Financial Statements, Real Estate Operations – Measuring Significance, Real Estate Operations – Individually Insignificant Acquisitions, Real Estate Operations – Special Requirements for “Blind Pool” Offerings, Real Estate Operations – Required Financial Statements, Properties Securing Loans, which in Economic Substance Represent an Investment in Real Estate, including Acquisition Development and Construction (ADC) Arrangements, Properties Securing Loans that Represent an Asset Concentration [SAB Topic 1I], Proxy Statements for Acquisitions of Real Estate Operating Properties, Equity Method Investments, Including Fair Value Option, Combined/Consolidated Financial Statements of Investees, Summarized Financial Data – Registrants Subject to S-X, ASC 825 Fair Value Option for an Equity Method Investment and S-X 3-09 and S-X 4-08(g), Condensed Consolidating Financial Information, Periodic Reporting by Subsidiary Issuers and Guarantors, Measuring “Substantial Portion of the Collateral”, Credit – Third Party Financial Statements, Asset-Backed Securities – Presentation of Certain Third Party Financial Information, Third Party Credit Enhancements for Securities that are NOT “Asset-backed Securities”, General Partner, Where Registrant is a Limited Partnership, Parent-Only Financial Statements (Condensed), Financial Statements of a Significant Customer, Circumstances Requiring Pro Forma Presentations, Disposition of a Significant Portion of a Business, Acquisition of One or More Real Estate Operations, Registrant Previously was Part of Another Entity, Preparation Requirements – Form and Content, Pro Forma Condensed Statement of Comprehensive Income, Pro Forma Presentations Reflecting Debt Financing, Prohibition on Assuming Offering Proceeds, Combining Entities with Different Fiscal Years, Historical Results Include Unusual Events, Sub-Chapter S Corporations and Partnerships, Distributions to Promoters/Owners At or Prior to Closing of IPO, Other Changes in Capitalization At or Prior to Closing of IPO, Pro Forma Requirements for Real Estate and Leasing Operations, Duly Registered and in Good Standing Under the Laws of the Accountant’s Place of Residence or Principal Office, Report on Internal Control over Financial Reporting, Management’s Annual Report on Internal Control over Financial Reporting, Review Reports on Interim or Pro Forma Data, Unusual Issues Involving Changes in Accountants, Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Review, Non-Reliance on Previously Issued Financial Statements, Non-Reliance on Previously Issued Audit Report or Completed Interim Review, Other – Prior Disclosures Regarding Disclosure Controls and Procedures, Contingent Upon Future Event or Transaction, Contingent Upon Future Underwriting Agreement, Accountant’s Inability to Reissue Reports, Eligibility as a Smaller Reporting Company, Financial Statements Required Pursuant to S-X 3-05 or 3-09, Form and Content Disclosure Required by Regulation S-X are Not Applicable, General Financial Statement Requirements for Foreign Private Issuers, Periods for which Financial Statements are Required, Age of Financial Statements in a Registration Statement, Updating of Financial Statements in Delayed or Continuous Offerings, Due Dates for Annual Reports on Form 20-F, Acceptance of IFRS as Issued by the IASB without Reconciliation to U.S. GAAP, Interim Financial Statements Presented by IFRS Filers, First-time Adopters that Previously Used U.S. GAAP for the Primary Financial Statements in SEC Filings, IFRS Filers – Financial Statements of Other Entities, IFRS Filers – Article 11 Pro Forma Information, Requirement for Reconciliation to U.S. GAAP, Disclosures, if the U.S. Dollar is Not the Reporting Currency, Reporting Currency for Domestic Registrants and Non-Foreign Private Issuers, Price-Level Adjusted Financial Statements and Effects of Hyperinflationary Environments, Preparation of Price-level Adjusted Financial Statements, Disclosure of Change in Accountants and Disagreements, Expenses Incurred on Behalf of Registrant, Transfers and Receivables to or from Shareholders, Distributions to or from Major Shareholders Prior to Offering, Statements of Revenues and Direct Expenses, Pro Forma Financial Statement Requirements, Valuation of Privately-Held-Company Equity Securities Issued as Compensation, Definition of a Non-GAAP Financial Measure, General Applicability and Requirements of Regulation G and S-K 10(e), General Application of Regulation G and S-K 10 to Foreign Private Issuers, Presentation of Net Tangible Book Value per Share, Tabular Disclosure of Contractual Obligations, Additional Guidance Provided in Respect of MD&A, Accounting Standards Transition Period Accommodation, Internal Control Over Financial Reporting [SOX 404] Accommodation, Number of Years Registrant Financial Statements to be Presented under IFRS, Multi-Jurisdictional Disclosure System (“MJDS”), New Revenue Standard (FASB ASC Topic 606), Financial Statements of Other Entities and Significance, New Leasing Standard (FASB ASC Topic 842), New Disclosures About Short-Duration Contracts For Insurance Entities (FASB ASC Topic 944), Registration and Proxy Statements for Mergers, Acquisitions and Similar Transactions, Change in the Reporting Entity or a Business Combination Accounted for in a Manner Similar to a Pooling of Interests, Financial Statement Requirements in Registration Statements Pursuant to Retrospective Adjustments to Provisional Amounts in a Business Combination, Cash Offer Financial Statement Requirements, Financial Statement Requirements of Schedule TO, Financial Statement Requirements of Schedule 13E-3, Item 1010 of Regulation M-A: Financial Statements, Filing Requirements of Form S-8 and Form 11-K, Employee Benefit Plan a Separate Registrant, Exchange Act Age of Financial Statements Requirements, MJDS Offerings – Eligibility Requirements, Offerings of Investment Grade Non-Convertible Debt or Preferred Securities, Registration and Periodic Reporting under the Exchange Act, Fiscal Years Differing by 93 Days or Less, Gains/Losses on Sales or Disposals by Real Estate Investment Trusts, SFAS 159 [ASC 825] Fair Value Option for an Equity Method Investment and S-X 3-09 and S-X 4-08(g), Other Financial Statements May Be Required, Accounting and Financial Reporting Guidance, Compliance and Disclosure Interpretations, No-Action, Interpretive and Exemptive Letters, Communications with the Division of Corporation Finance’s Office of Chief Accountant (CF-OCA), Foreign Private Issuers & Foreign Businesses, Non-GAAP Measures of Financial Performance, Liquidity and Net Worth, Management's Discussion and Analysis of Financial Position and Results of Operations (MD&A), Reporting Issues Related to Adoption of New Accounting Standards, Reverse Acquisitions and Reverse Recapitalizations, Effects of Subsequent Events on Financial Statements Required in Filings, Reporting Issues Relates to Adoption of New Accounting Standards.
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