Deloitte's Roadmap: Initial Public Offerings

Chapter 2 — Identifying the Required Financial Statements for the Registration Statement

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Chapter 2 — Identifying the Required Financial Statements for the Registration Statement 2.1 Introduction 2.2 Registrant Financial Statements 2.3 Predecessor Financial Statements 2.4 Financial Statement Periods Presented 2.5 Financial Statements of Businesses Acquired or to Be Acquired (Rule 3-05)2.6 Financial Statements of Real Estate Operations Acquired or to Be Acquired (Rule 3-14)2.7 Reporting Requirements for Equity Method Investees 2.8 Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered (Rules 3-10 and 13-01)2.9 Issuers of Securities That Collateralize Registered Securities (Rule 13-02)