Latham & Watkins, in collaboration with KPMG, has released 2018 guides to the financial statements required for US securities offerings. These companion guides provide US issuers and non-US issuers a roadmap to help navigate the financial statement requirements of the US securities laws. Both guides have been updated for the latest legal developments.
Financial Statements Guide for US Issuers
Financial Statements Guide for Non-US Issuers