IAS 39 and Initial public offering: Difference between pages
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(IPO). | |||
1. | |||
The first sale of shares by a private company to the public. | |||
2. | |||
More broadly, the term sometimes refers to offerings of shares to selected institutional investors (also known as a placing) leading to the company's shares being listed on a public market. | |||
3. | |||
More broadly still, any corporate activity leading to a company's securities becoming traded in the public markets. | |||
IPOs are often issued by smaller, younger companies seeking the capital to expand, but can also be used by large privately owned companies looking to become publicly traded. | |||
== | == See also == | ||
[ | * [[Float]] | ||
* [[Flotation]] | |||
* [[Introduction]] | |||
* [[Listing]] | |||
* [[MBO]] | |||
* [[MBI]] | |||
* [[Placing]] | |||
* [[Primary market]] | |||
* [[Private company]] | |||
* [[Rights issue]] | |||
* [[Secondary market]] | |||
* [[Series B]] | |||
[[Category: | [[Category:Corporate_finance]] | ||
Revision as of 22:08, 23 April 2020
(IPO).
1.
The first sale of shares by a private company to the public.
2.
More broadly, the term sometimes refers to offerings of shares to selected institutional investors (also known as a placing) leading to the company's shares being listed on a public market.
3.
More broadly still, any corporate activity leading to a company's securities becoming traded in the public markets.
IPOs are often issued by smaller, younger companies seeking the capital to expand, but can also be used by large privately owned companies looking to become publicly traded.
