Market regulation · 20/12/1994Updated: 10/18/2026 · 1 min read

SEC Adopts Amendments to Form 20-F to Simplify Financial Statement Reconciliation for Foreign Private Issuers in Business Combinations

The Securities and Exchange Commission has announced the adoption of amendments to Form 20-F, which will eliminate the need for foreign private issuers to reconcile their financial statements to U.S. generally accepted accounting principles for certain business combination accounting differences, as long as their financial statements comply with International Accounting Standard No. 22, 'Business Combinations,' as amended.