2019-09472: Amendments to Financial Disclosures About Acquired and Disposed Businesses
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We are proposing amendments to our rules and forms to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies. The proposed changes are intended to improve for investors the financial information about acquired or disposed businesses, facilitate more timely access to capital, and reduce the complexity and costs to prepare the disclosure.
The agency’s own summary, as published.
What this changes
Amends 7 parts of the Code of Federal Regulations — the standing rules this notice rewrites.
- 17 CFR 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
- 17 CFR 230 General Rules and Regulations, Securities Act of 1933
- 17 CFR 239 Forms Prescribed Under the Securities Act of 1933
- 17 CFR 240 General Rules and Regulations, Securities Exchange Act of 1934
- 17 CFR 249 Forms, Securities Exchange Act of 1934
- 17 CFR 270 Rules and Regulations, Investment Company Act of 1940
- 17 CFR 274 Forms Prescribed Under the Investment Company Act of 1940
Rulemaking docket
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