A written statement containing detailed information about a security and the issuer of that security, including specified financial statements.
A disclosure document filed with the SEC under the Securities Act of 1933 to register an offering under the Act. A company must disclose pertinent information relating to its operations, securities, management, and purpose of the public offering.
In order to receive approval from the SEC to conduct an IPO, a company must file a registration statement. The registration statement details pertinent operational and financial information about the company, the management, and the offering.