Deloitte's Roadmap: Initial Public Offerings

Initial Public Offerings

This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

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Preface On the Radar Contacts Chapter 1 — Introduction to Initial Public Offerings Chapter 2 — Identifying the Required Financial Statements for the Registration Statement Chapter 3 — Financial Statement Preparation and Disclosure Requirements Chapter 4 — Other Registration Statement Reporting Chapter 5 — Accounting Matters Chapter 6 — Audit Considerations Chapter 7 — What to Expect After the Registration Statement Is Declared Effective Appendix A — Common Disclosures on Form S-1 Appendix B — Summary of Scaled Disclosure Requirements Available to SRCs Appendix C — Key Benefits Available to EGCs and Non-EGCs Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2023