A Roadmap for Non-US Issuers: Financial Statement Requirements in US Securities Offerings

Fabry-Pérot Interferometer, SA is a highly successful non-US company known to the world as FPI.  FPI is considering doing a debt or equity offering in the United States.  What financial statements will it need?  

Latham’s 2017 guide to the financial statement requirements for non-US issuers, co-published with KPMG, breaks down the numerous and complex requirements found in Regulation S-K and Regulation S-X into a user-friendly, non-US-issuer-specific roadmap for undertaking a US securities offering.