United States

Updated: Q&A on the public business entity definition

FINANCIAL REPORTING INSIGHTS  | 

We have updated our white paper, Q&A on the public business entity definition, to include the definition of a security and cover the guidance issued by the American Institute of Certified Public Accountants in Section 7100, Definition of a Public Business Entity, of its Technical Questions and Answers, including guidance related to:

  • The form of securities that should be considered when evaluating whether an entity is a public business entity.
  • The factors to consider in determining whether an over-the-counter market exists.
  • The nature of contractual restrictions that may exist on the transfer of a security.

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