Blog para comentarios sobre educación continua para estudiantes y profesionales de la Contaduría Pública
http://grupodeinvestigacioncontable.wikispaces.com 2017 By Javier E. Miranda R., CPA, CGF, MADE, MTE.
An initial public offering (IPO) is the first time that the stock of a private company is offered to the public. IPOs are often issued by smaller, younger companies seeking capital to expand, but they can also be done by large privately owned companies looking to become publicly traded. In an IPO, the issuer obtains the assistance of an underwriting firm, which helps determine what type of security to issue, the best offering price, the amount of shares to be issued and the time to bring it to market.