Accounting Research Tool
Roadmap Series

Initial Public Offerings

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Initial Public Offerings (August 2020)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
Preparing for an IPO 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.
During the upcoming year, there will be increased uncertainties as a result of the COVID-19 pandemic, the economic downturn, and the 2020 presidential election. These events could have a big impact on the overall IPO market as well as on certain market sectors and individual companies. Registrants should therefore ensure that they are ready to respond to changing financial market conditions and that they are prepared to face the challenges of undertaking an IPO despite such conditions.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.