1. LawStack
  2. Title 17 - Commodity and Securities Exchange
  3. Chapter II - SECURITIES AND EXCHANGE COMMISSION
  4. Part 210 - FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
  5. Topic - Article 8 Financial Statements of Smaller Reporting Companies
  6. 17 CFR § 210.8-04
17 CFR § 210.8-04
Financial statements of businesses acquired or to be acquired
April 15, 2021
CFR

Apply §210.3-05 substituting §§210.8-02 and 210.8-03, as applicable, wherever §210.3-05 references §§210.3-01 and 210.3-02.

[85 FR 54065, Aug. 31, 2020]

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§ 210.8-03 Interim financial statements
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§ 210.8-05 Pro forma financial information

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