Jan 25, 2016
From the Financial Reporting View
KPMG LLP and the law firm Latham & Watkins recently released the 2016 version of the Financial Statement Requirements in US Securities Offerings series, What You Need to Know and What Non-US Issuers Need to Know, which addresses financial statement requirements in U.S. securities offerings. These publications are designed to provide a roadmap to help navigate the financial statement requirements of the federal securities laws. They focus on the requirements for public offerings, including offerings by emerging growth companies under the JOBS Act, as updated by the FAST Act. They also summarize the practices in the Rule 144A market, and the special rules that apply to foreign private issuers.
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