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Régulation des marchés · 20/12/19941 min de lecture
Reconciliation of the Accounting by Foreign Private Issuers for Business Combinations
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Résumé
The Commission is announcing the adoption of amendments to Form 20-F to streamline the financial statement reconciliation requirements for foreign private issuers that have entered into business combinations. The amendments eliminate the requirement to reconcile to U.S. generally accepted accounting principles certain differences attributable to the method of accounting for a business combination or the amortization period of goodwill and negative goodwill, provided the financial statements comply with International Accounting Standard No. 22, ``Business Combinations,'' as amended, regarding those items.
Langue originale de la source: Federal Register — SECOuvrir le communiqué original →