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Video

Simplifying the M&A Accounting Rules (3-05)

Video Running Time

3:34

Publish Date

July 23, 2019

The SEC proposed amendments to improve disclosures relating to acquisitions and dispositions of businesses under Rules 3-05, 3-14, and Article 11 of Regulation S-X. More information here.

Related Information:

Press Release on Simplifying the M&A Accounting Rules (3-05)
Comments on Proposed Rule: Amendments to Financial Disclosures about Acquired and Disposed Businesses
How to Submit Comments

Rules & Regulations

Enforcement & Litigation

Compliance

Simplifying the M&A Accounting Rules (3-05)

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Simplifying the M&A Accounting Rules (3-05)