Issues & Trends | September 2022
KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2023 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2022 for 2023 offerings.
Applicability
- Companies filing registration statements in public offerings in 2023
Relevant dates
- Public offerings on or after January 1, 2023
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