One of the more challenging aspects of preparing for an IPO is ensuring that the entity has identified the appropriate financial statements to include in the filing. There are many considerations related to determining the appropriate financial statements to include in the IPO registration statement. For example, management will need to identify and prepare the financial statements both for the registrant and for any predecessor entities (see Section 2.3). In addition to the complexities associated with identifying the required financial statements for the registrant and its predecessor(s), management must consider other potential financial statement requirements that may result in additional meaningful historical financial information for investors in the IPO. The specific requirements, discussed in greater detail below, could be related to significant acquired or to be acquired businesses and real estate operations (along with the related pro forma financial information), equity method investments, guarantors of registered securities, or entities that collateralize registered securities.
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