Reports on adoption of requirements relating to public company financial information by the U.S.-based Securities and Exchange Commission, actions that are mandated by Serbians-Foley Act. Type of financial information that ...
The problems with the measurement of sustainability and the disposal of data can be coped with in the case of listed companies because they comply with the requirements of the stock markets' regulatory bodies. Hence, disclosure and performance are positively associated, bearing in mind this ...
The calculated age of financial statements will be compared to the SEC’s age of financial statements requirements to determine whether the financial statements need to be updated to a more recent date before filing/submitting a registration statement or proxy statement. Fo...
No offering of securities shall be made, except by means of a prospectus meeting the requirements of Section 10 of the Securities Act. Ansys and any and all ANSYS, Inc. brand, product, service and feature names, logos and slogans are registered trademarks or trademarks of ANSYS, Inc. or ...
We use cookies to ensure the website functions correctly. We would also like to set statistics cookies to help us understand the usage of our websites by collecting and reporting information anonymously as well as marketing cookies to track visitors across websites and display ads that are releva...
01:40 – Types of transactions that typically require SEC pro forma financial information 07:02 –“Significance” and when it triggers pro forma reporting requirements 10:22 – Types of filings in which pro forma financial information may be included 11:52 – Pro forma financial information repo...
Three tests of significance must be used to determine whether the disclosure requirements are triggered—the investment test, the asset test and the income test. If any test is exceeded, disclosure is required. Currently, the investment test compares the purchase price of a...
Do we feel confident in financial reporting requirements?For example, were intangible assets impaired due to the economic downturn? If so, how will you account for that? Then there are industry-specific considerations. For many manufacturers, retailers, and distributors, the pandemic revealed weaknesse...
1300 Periodic Reporting Requirements (Exchange Act Filings) 1310 Companies Required to Report 1320 Financial Statements Required 1330 Exchange Act Report Due Dates 1340 Accelerated and Large Accelerated Filer Status: Entering, Exiting and Implications ...
See SEC 2121.904 for additional guidance on the application of the S-X 3-05 requirements in relation to a Form S-4. [Editor’s note: SEC 4550 is focused on the requirements applicable to a registrant that is neither a smaller reporting company nor a foreign pr...