Initial Public Offerings

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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 and FASB have continued to modernize their disclosure requirements for companies entering the public markets (e.g., by releasing 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 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.