The problem if if there is a financial statement that has numbers that reflect a material accounting change, otherwise not disclosed. That simply won't fly. If the change was disclosed on the 10K, than maybe the problem was with the 10Q's. If no financial statements were issued after the change but prior to the disclosure, than there isn't a problem. We simply need to know more about the underlying facts here.
The Dresser acquisition was completed September 29, 1998.
A quarterly report, (10Q), was filed 11/16/98, for the period ending September 30, 1998.
"* Amounts represent Halliburton Company prior to the merger with Dresser.
See notes to quarterly financial statements."
HALLIBURTON CO
Ticker: HAL Exchange: New York Stock Exchange
Total Number of SEC Filings Found 373
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FORM TYPE FORM DESCRIPTION DATE FILED SIZE (KB)
10-K Annual Report 3/23/1999 760
8-K Current Report 2/25/1999 6
SC 13G/A Amended Statement of Beneficial Ownership 2/16/1999 8
SC 13G Statement of Beneficial Ownership 2/12/1999 9
SC 13G/A Amended Statement of Beneficial Ownership 2/12/1999 33
8-K Current Report 1/28/1999 16
8-K Current Report 1/27/1999 7
8-K Current Report 1/8/1999 8
SC 13G/A Amended Statement of Beneficial Ownership 1/7/1999 14
8-K Current Report 12/22/1998 65
8-K Current Report 12/7/1998 6
8-K Current Report 11/30/1998 6
424B2 Prospectus Filed Pursuant to Rule 424 11/23/1998 230
10-Q Quarterly Report 11/16/1998 285
SC 13G/A Amended Statement of Beneficial Ownership 11/10/1998 33
8-K Current Report 11/2/1998 5
8-K Current Report 11/2/1998 15
8-K/A Amended Current Report 10/23/1998 310
SC 13G/A Amended Statement of Beneficial Ownership 10/13/1998 33
8-K Current Report 10/13/1998 6
S-8 Registration Statement 10/6/1998 55
8-K Current Report 10/5/1998 11
424B5 Prospectus Filed Pursuant to Rule 424 9/30/1998 167
http://www.freeedgar.com/search/ViewFilings.asp?CIK=45012&Directory=45012&Year=98&SECIndex=44&Extension=.tst&PathFlag=0&TextFileSize=285193&SFType=&SDFiled=&DateFiled=11/16/1998&SourcePage=FilingsResults&UseFrame=1&OEMSource=&FormType=10-Q&CompanyName=HALLIBURTON+CO
Looks like the Q3 report was as of the day after the Dresser acquisition was finalized. The next report filed was their annual. Annual reports are required to be filed within 90 days of the fiscal year end. Quarterly reports are allowed 45 days. There is a proposed change that would shorten that time to 60 and 30 days respectively. If the new law is passed, it would be effective for companies as of their first fiscal year ending after October 31, 2002.