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5220 Business acquisitions
us SEC - Financial Reporting Manual
5220.1 A smaller reporting company continues to qualify for smaller reporting requirements after the acquisition in a merger accounted for as a purchase of another company that is not a smaller reporting company until the next determination date.
5220.2 If a registrant/acquirer is subject to S-X 8-04, the financial statements of a non-reporting business acquired or to be acquired may comply with scaled reporting requirements for a smaller reporting company. There are different requirements for filing financial statements of a non-reporting target in an S-4 registration statement (see Section 2200.2). (Last updated: 12/31/2011)
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