S-BStoer-Bulirsch (sampling algorithm)
References in periodicals archive ?
Of these recent small business initiatives, regulation S-B and the related integrated disclosure system are likely to have the greatest impact on small business capital formation.
To provide a complete, stand-alone regulatory package for small businesses, the small business financial statement requirements, modeled after the form S-18 financial statement requirements, are included in item 310 of regulation S-B (see 17 CFR 228.
Define the term "small business issuer" in regulation S-B as a company with annual average market capitalization that does not exceed a specified amount for the preceding fiscal year.
However, in the case of Item 10 of Regulations S-K and S-B, the AICPA suggested delaying the effective date because amendments to the item could prohibit disclosure of certain non-GAAP financial measures.