Accounting Research Tool
Roadmap Series

Initial Public Offerings

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Initial Public Offerings (September 2021)

  • View 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.
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. In addition to containing updated and expanded guidance, the 2021 edition of this Roadmap includes On the Radar (also available as astand-alone publication), a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the publication.
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.