Roadmap
Initial Public Offerings (August
2023)
- View the PDF version (viewable without subscription):
- Subscription required for downloading, copying, or printing.
- Clients who are not DART subscribers may request a copy of the PDF from their engagement teams.
- View the active version (subscription required).
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. Since
the previous release of this publication, the SEC has continued to modernize its
disclosure requirements for companies entering the public markets (e.g., by releasing
final rules on disclosures related to executive compensation, share repurchases, and
cybersecurity). The Commission is also actively working on finalizing new requirements
related to SPAC transactions and climate-related disclosures.
Also available is the latest edition of
On the
Radar, a high-level summary of emerging issues
and trends related to the accounting and financial reporting
topics addressed in the Roadmap.
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.