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Technical Line - Navigating the reporting requirements related to an initial public offering


Overview

A nonpublic entity that is considering the transition to become a public company will have to comply with many new accounting and disclosure requirements, including US GAAP applicable to public companies and Securities and Exchange Commission (SEC) rules and regulations and SEC staff interpretations. Our Technical Line provides an overview of the securities registration process in an initial public offering and addresses certain significant accounting and disclosure considerations for financial statements included in Form S-1 based on the requirements in effect as of the publication date.

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