Certain items discussed in this chapter are prescribed by the SEC for SEC registrants. However, we believe private companies should consider applying these concepts. Those requirements are summarized in Figure FSP 27-2.
Figure FSP 27-2
Presentation and disclosures required for public business entities that should be considered by private companies
Allocation of interest to a discontinued operation
Application of discontinued operations to predecessor’s financial statements for successor’s disposal activity
De-pooling the results of a spun-off component
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