# Amendments to Financial Disclosures About Acquired and Disposed Businesses
> **US Securities and Exchange Commission** · Final rule. · Published 2020-08-31 · Effective 2021-01-01 · 85 FR 54002
## Document
- **Document number:** 2020-11479
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 85 FR 54002
- **CFR reference:** 17 CFR 210
- **Publication date:** 2020-08-31
- **Effective date:** 2021-01-01
- **Docket:** Release No. 33-10786
## Abstract

We are adopting amendments to our rules and forms to improve their application, assist registrants in making more meaningful determinations of whether a subsidiary or an acquired or disposed business is significant, and to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies. The changes are intended to improve for investors the financial information about acquired or disposed businesses, facilitate more timely access to capital, and reduce the complexity and costs to prepare the disclosure.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/08/31/2020-11479/amendments-to-financial-disclosures-about-acquired-and-disposed-businesses)
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