Oct 13, 2014
From the Financial Reporting View
KPMG LLP and the law firm Latham & Watkins LLP recently released:
Desktop Staleness Calendar for 2015 Offerings – identifies the date on which quarterly and annual financial statements go stale for issuers with a fiscal year end of December 31, 2014.
Guide to Acquired Business Financial Statements – helps companies navigate the requirements of S-X Rule 3-05, S-X Rule 3-14 and S-X Article 11 for audited and pro forma financial statements.
After clicking on the links above, log on to ARO.