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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 STATUS Issue Date: April 1978 Effective Date: April 30, 1978 retroactive to fiscal years beginning after December 15, 1976 Affects: Amends APB 15, paragraph 45 Amends FAS 14, paragraph 41 Affected by: Footnote 3 amended by FAS 123 Footnote 4 amended by FAS 95 Other Interpretive Pronouncement: FTB 79-8 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN - AICPA Interpretations ARB - Accounting Research Bulletins CON - FASB Concepts EITF - EITF Issues Q&A - FASB Implementation Guides SUMMARY This Statement suspends the requirements of APB Opinion No. 15, Earnings per Share 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. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
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