USA
The long-form registration statement form used to register securities pursuant to the Securities Act when no other form is authorized or prescribed. This form is most commonly used in connection with an IPO and requires comprehensive disclosure about the company (business and financial) and the transaction being registered.
For further information, see Practice Note, Registration Statement: Form S-1 (www.practicallaw.com/0-381-0950).
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.