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)
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.