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TECHNICAL AMENDMENTS TO DISCLOSURE STANDARDS.

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.

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.
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Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:Aug 1, 2001
Words:85
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