Deloitte's Roadmap: Initial Public Offerings

Chapter 3 — Financial Statement Preparation and Disclosure Requirements

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Chapter 3 — Financial Statement Preparation and Disclosure Requirements 3.1 Introduction 3.2 U.S. GAAP for Public Entities 3.3 Transition to New Accounting Standards 3.4 PCC Accounting Standards 3.5 Changes in Accounting Principles 3.6 Regulation S-X 3.7 Restatements and Corrections of Accounting Errors 3.8 Retrospective Items and “To-Be-Issued” Accountant’s Report in an IPO