Non-US issuers: US public offerings filing requirements
Handbooks | January 2024
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
This 2024 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings by foreign private issuers.
Applicability
- Foreign private issuers that will be filing registration statements in public offerings
Relevant dates
- Effective immediately
Key impacts
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 and internal control over financial reporting.
- Practices in the Rule 144A market.
Report contents
- The basics of financial statement requirements
- Additional financial information for certain specific situations
- Some related issues
- Special considerations in Rule 144A transactions
Download the document:
Financial Statement Requirements in US Securities Offerings
Download PDFExplore more
Resource
US issuers: US public offerings filing requirements
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.
Resource
Desktop staleness calendar for 2024 offerings
Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
Handbooks
KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting.
Meet our team
Subscribe to stay informed
Receive the latest financial reporting and accounting updates with our newsletters and more delivered to your inbox.
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.