Preface
We are pleased to present the 2024 edition of
Initial Public Offerings. Preparing for an IPO1 can be a complex, time-consuming, and often costly process. Accordingly, 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.
The SEC and FASB have continued to
modernize their disclosure requirements for companies entering the public markets
(e.g., by issuing final rules on SPAC transactions and climate-related disclosures as well as amendments to the segment reporting
requirements). As they plan for their IPOs, registrants should
ensure that they are ready to respond to changing conditions in the financial
markets as well as the SEC’s and FASB’s new disclosure requirements.
Be sure to
check out On the Radar (also available as a stand-alone publication),
which briefly summarizes emerging issues and trends related
to the accounting and financial reporting topics addressed
in the Roadmap.
We hope you find this Roadmap useful as you
prepare for your IPO.2 If you have questions or concerns, please visit Deloitte’s IPO Readiness and Execution Services site or
contact a Deloitte partner listed in the contacts section of this publication.
Footnotes
1
For a list of abbreviations used in this publication, see
Appendix
F.
2
Note that this Roadmap is
not a substitute for consulting with professional advisers on complex
accounting and reporting questions and transactions associated with an
IPO.