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Deloitte's Roadmap: Initial Public Offerings
Chapter 5 — Accounting Matters
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Deloitte's Roadmap: Initial Public Offerings
Chapter 5 — Accounting Matters
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Contents
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Chapter 5 — Accounting Matters
5.1 Introduction
5.2 Structure of the IPO Transaction
5.3 Related-Party Transactions
5.4 Business Combinations
5.5 Financial Instruments
5.6 Liabilities, Equity, and Temporary Equity
5.7 Accounting for Offering Costs — SAB Topic 5.A
5.8 Share-Based Compensation
5.9 Income Taxes
5.10 Earnings per Share
5.11 Segments
5.12 Disaggregation of Income Statement Expenses
5.13 Subsequent Events