This 2023 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings, including IPOs by emerging growth companies under the JOBS Act.
- Companies that will be filing registration statements in public offerings
Provides guidance on:
- Financial statement requirements in public offerings, including what to file and when financial statements are considered ‘stale’.
- Additional financial information required for certain specific situations, such as recent and probable acquisitions.
- Additional information on other related issues, such as non-GAAP financial measures, Form 8-K requirements and internal control over financial reporting.
- Practices in the Rule 144A market, and the special rules for foreign private issuers and acquired foreign businesses.
- The basics of financial statement requirements
- Additional financial information for certain specific situations
- Some related issues
- Special considerations in Rule 144A transactions and for foreign private issuers