Search within this section
Select a section below and enter your search term, or to search all click Financial Reporting Manual
Favorited Content
12260 Registration and Proxy Statements for Mergers, Acquisitions and Similar Transactions
us SEC - Financial Reporting Manual
For purposes of applying the Item 14/Schedule 14A and Form S-4/F-4 financial statement requirements to a reverse acquisition transaction, follow the legal form of the transaction. For example, the accounting acquirer/legal target is the "target" for purposes of applying these rules, and Part C of Form S-4 or F-4 should be followed for the target company. This is due to the fact that the merger has not been consummated yet, so the additional disclosures required for an issuer do not yet apply to the legal target.
* * * * *
This is a work of the U.S. Government
Link copied
