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Industry: Email Alert RSS FeedTechnical Amendments To Disclosure Standards - Brief Article
California CPA, August, 2001
The SEC has issued a release adopting technical amendments to Form 20-F under the Securities Exchange Act of 1934 and to Forms F-2 and F-3 under the Securities Act of 1933.
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The amendments to the forms clarify the requirements regarding the age of financial statements; codify the long-standing practice of accepting two years audited income statement and statement of cash flows information, if the financial statements are presented in accordance with U.S. GAAP; and correct cross-references in Form 20-F and Forms F-2 and F-3.
COPYRIGHT 2001 California Society of Certified Public Accountants
COPYRIGHT 2001 Gale Group
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