UK Accounting Glossary
Financial statements and supporting detailed descriptions published when a company is offering shares for sale to the public.
A printed document that advertises or describes a school, commercial enterprise, forthcoming book, etc., in order to attract or inform clients, members, buyers, or investors.
International trading regulations require businesses to file a prospectus before offering stock for sale.
Before taking the company public, the managers need to prepare a prospectus to send out to potential investors.
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This glossary post was last updated: 23rd December 2018.