Going concern and liquidity disclosures for pre-revenue / early-stage companies

← Ideas · Themes

Multiple registrants are receiving SEC staff comments regarding going concern disclosures, liquidity risk, and ability to continue as a going concern in their S-1 and S-3 filings. The staff is pressing companies—particularly pre-revenue or cash-constrained firms—to provide clearer disclosures about their financial condition and the substantial doubt about their ability to continue operations.

Subscribe to this theme (RSS)