KPMG reports on recent AICPA interpretations about applying the definition of a pubic business entity. The series of Techincal Questions and Answers includes guidance about many of the PBE criteria.
AICPA Technical Questions and Answers – Definition of a Public Business Entity (PBE)
The AICPA’s Technical Questions and Answers provides interpretive guidance on many of the PBE criteria, including:
Defining Issues: SEC grants relief for private company financial information included in a public company’s filing
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