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What are the changes the SEC is proposing to disclosures for businesses bought and sold? We discuss 5 things you need to know.
The SEC is proposing significant changes to its disclosures required for acquisitions and dispositions of businesses. In this episode,  Heather Horn welcomes back Martin Thiselton-Dyer to discuss the details of the proposal and what it could mean to registrants, including:
  • 1:20 - Recap on existing rules. Learn more about the current guidance and the background on the proposals.
  • 4:04 - Why change. We discuss how the proposals could reduce complexity and cost of compliance.
  • 6:47 - Details of the proposal. Martin provides an overview of the proposed changes to disclosures required for acquisitions and dispositions of businesses.
  • 19:41 - Feedback. We discuss some of the preliminary feedback on the proposals.
  • 24:53 - Next steps. What else do you need to know? We wrap it up by sharing some final observations.

About our guest
Martin Thiselton-Dyer is a partner in the SEC Services group of PwC’s National Office. Martin serves companies from around the world and in a variety of industries in connection with their private and public US capital raising, and advises on accounting and disclosure matters related to filings made with the SEC.
About our host
Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather's accounting and auditing expertise includes financial instruments and rate-regulated accounting.
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