Accounting Matters

Navigating the Ins and Outs of S-X Rule 3-05


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Are you a public entity? And have you acquired – or will acquire – a significant business? Well, then do we have a stout SEC reg for you. Meet S-X Rule 3-05, a key piece of regulation registrants must know to file financial statements for an acquired business. And wouldn’t you know it – Embarkers Adam Olsen and Zac Smith cover that very topic on this episode of Accounting Matters. So pull up a seat and join us!


For more information on S-X Rule 3-05 and acquisitions:


Financial Disclosures about Acquired and Disposed Businesses

Purchase Accounting: Adjustments & Accounting for M&As

Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details

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