This resource is designed to provide a roadmap to help navigate the financial statement requirements of the United States federal securities laws. It focuses on the requirements for new registration statements in public offerings by “foreign private issuers”.
Some topics covered include definition of "foreign private issuer", what financial statements must be included to begin SEC review, quantitative disclosure about market risk, and more.
36 Pages
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Region:
Global
Interest Area:
Corporate, Securities, and Governance
The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.
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