When Is Form 8-K Required to Include Financial Statements

When is Form 8-K required to include financial statements?

A) Form 8-K is always required to include pro forma financial statements reflecting the expected impact of the special event on the company's financial performance.
B) When there is a material modification in the rights of the company's security holders, pro forma financial statements are required.
C) The financial statements of the acquired company must be included when a company makes a major business acquisition.
D) When there are material impairments of assets, financial statements reflecting the impairment losses are included.