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(Last updated: 9/30/2008)
Overview - In general, S-X 3-05 and S-X 8-04 require the filing of separate pre-acquisition historical financial statements when the acquisition of a significant business has occurred or is probable. A flowchart to assist you is located at Section 2060.
Section
Description
2005
Definitions and Requirements
2010
Determination of a Business
2015
Measuring Significance - Basics
2020
Implementation Points - Amounts Used to Measure Significance
2025
Implementation Points - Financial Statements Used to Measure Significance
2030
Financial Statement Periods Required Under S-X 3-05 and S-X 8-04
2035
Individually Insignificant Acquirees
2040
When To Present Financial Statements
2045
Age of Financial Statements - Basics
2050
Age of Financial Statements - Interaction of S-X 3-05(b)(4) and Form 8-K
2055
Foreign Business, Hostile Tender Offers, Troubled Financial Institutions
2060
Flowchart Overview of S-X 3-05
2065
Acquisitions of Selected Parts of an Entity
2070
SAB 80: Application of S-X 3-05 in Initial Registration Statements

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