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Form S-18

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Form S-18
An SEC registration form for use by issuers of securities having a market value of $7.5 million or less.
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Financial statement requirements under regulation S-B are similar to those under the old form S-18 in that the financial statements can be prepared in accordance with generally accepted accounting principles and are not required to comply with regulation S-X, which governs the form and content of financial statements otherwise filed with the SEC.
The SEC's expanded role in small business capital formation by Iannaconi, Teresa E. / Journal of Accountancy
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