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EV Energy Partners, L.P. 8-K 2009 UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8–K
CURRENT
REPORT
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.
Not
applicable.
Not
applicable.
Not
applicable.
SIGNATURE
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.
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