EV Energy Partners, L.P. 8-K 2009
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):> December 11, 2009
EV Energy Partners, L.P.
(Exact name of registrant as specified in charter)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
Item 8.01 Other Events
Effective January 1, 2009, EV Energy Partners, L.P. (“the Partnership”) adopted new accounting guidance regarding the calculation of earnings per unit for master limited partnerships. The new guidance set forth how current period earnings should be allocated between limited partners and a general partner when the partnership agreement contains incentive distribution rights. This guidance was to be applied retrospectively for all financial statements presented.
Based upon the effective date of this new guidance, the audited consolidated/combined financial statements in the Partnership’s Annual Report on Form 10–K for the fiscal year ended December 31, 2008 (the “Form 10–K”) did not reflect the adoption of the new guidance. The following portions of the Partnership’s Form 10–K, including audited financial statements for the three months ended December 31, 2006 and the two years ended December 31, 2008 and as of December 31, 2007 and December 31, 2008, have been updated solely to reflect the retrospective application of the new guidance that were not yet effective for the financial statements originally filed with the Form 10–K, and are filed herewith as Exhibit 99.1 and incorporated herein by reference:
This Form 8–K does not reflect events or disclosures occurring after the filing of the Form 10–K and does not modify or update the disclosures therein in any way, other than as described above.
Item 9.01 Financial Statements and Exhibits.
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.