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Standards
Summary of Statement No. 21
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises--an amendment of APB Opinion No. 15 and FASB Statement No. 14 (Issued 4/78)
Summary
This Statement suspends the requirements of APB Opinion No. 15,
and FASB Statement No. 14, Financial Reporting for Segments of a
Business Enterprise, in the financial statements of nonpublic
enterprises. A nonpublic enterprise is a company other than one
whose debt or equity securities trade in a public market or in the
over-the-counter market or that is required to file financial
statements with the Securities and Exchange Commission.
Additional Details