This book shows the accountant how to deal with the unique aspects of accounting and finance in a publicly-held business. These issues are significantly different from those encountered in a private company, so this book can be crucial for the accountant who is making the transition from private to public companies. Topics covered include earnings per share, segment reporting, and Staff Accounting Bulletins, as well as quarterly and annual reporting to the SEC. In addition, the book addresses initial public offerings, registration statements, and selling shares under various SEC exemptions.