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Topic 2: Other financial statements required
us SEC - Financial Reporting Manual
This topic identifies circumstances in which financial statements of entities other than the registrant (or predecessor(s) of the registrant) are required to be included in filings. The guidance applicable to financial statements of the registrant (in Topic 1) applies also to financial statements of the other entities, unless specified otherwise in this topic.
NOTE to TOPIC 2
The staff may, where consistent with the protection of investors, permit the omission of one or more of the financial statements required by Regulation S-X or the filing in substitution therefor of appropriate statements of comparable character under Rule 3-13 of Regulation S-X. See "Communications with the Division of Corporation Finance's Office of Chief Accountant" section for additional information about requesting relief. In addition, the staff may require other financial statements as necessary for a fair presentation of the financial condition of any entity whose financial statements are either required or otherwise necessary for the protection of investors. [S-X 3-13 and S-X 8-01, Note 5] (Last updated 7/1/2019)
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