Regulation S-X Updates and the Pro Forma EBITDA Add-back
By EsqSocial Corporation 24/05/21
On May 21, 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments to the financial disclosure requirements in Regulation S-X (the SEC’s accounting rules for the form and content of financial statements included in SEC filings related to pro forma reporting for acquisitions and dispositions). The amendments were intended to streamline certain reporting requirements and facilitate timely access to capital, reduce the complexity and cost associated with compliance, and ensure...
By: King & Spalding