Illustration of SEC reporting for business acquisitions under Regulation S-X Rule 3-05 — significance tests, required acquiree financial statement periods, pro forma, and the Form 8-K deadline
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SEC Business Acquisition Reporting: Rule 3-05 Explained

BySW Accounting admin

When does an SEC registrant have to file financial statements for a business it acquired? Under SEC Regulation S-X Rule 3-05, a registrant (including a company doing an IPO) must file separate pre-acquisition financial statements of a “significant” acquired or to-be-acquired business — with a parallel rule (3-14) for significant real estate operations. Significance is…