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What are the prohibitions related only to Public Companies?

April 26, 2017companies prohibitions public

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What are the prohibitions related only to Public Companies?

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Public companies are referred to in the standard as “listed entities”. A listed entity is defined in the standard to be an entity whose shares or debt are quoted or listed on a recognized stock exchange, other than an entity that has market capitalization and book value of total assets that are both less than $10 million.