Observations from the front lines

January 2014
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Observations from the front lines

At a glance

Strong demand for IPOs continued in the fourth quarter of 2013, capping a robust year for the capital markets and setting the stage for continued growth in 2014. The window for raising capital in a robust IPO market tends to open with bursts of popularity then close quickly. This requires a constant state of readiness for the required IPO document that is filed with the Securities and Exchange Commission “SEC”. Don’t let unforeseen financial reporting items be the road block to accessing the IPO markets.

Observations from the front lines provides PwC's insight on current economic issues, our perspective regarding the business impacts, and actions we have seen companies taking to effectively address those issues.

Being prepared in a hot IPO market

Preparing for an IPO can be a complex task involving many different teams within a company's organization and a range of external specialists and advisors. The age of financial statements, anticipated incremental financial statements requirement, and preparing pro forma financial statements are just some issues among many others that need to be thought about well in advance of the IPO kick off meeting. A thorough IPO readiness assessment is critical to achieving a successful IPO.

Highlights in this issue:

  • Financial information in the IPO document must be kept timely to avoid going “stale”
  • Incremental financial statements for certain specified entities
  • IPO document may include a pro forma financial information section

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