Table of Contents

Chapter 1

: Introduction
  - Background and purpose of study
  - Scope and limitations
  - Research methodology

Chapter 2

: Accounting Standards
  - Private company use of GAAP vs non-GAAP standards
  - Public company requirement to use GAAP
  - Differences in revenue recognition, leases, and other standards

Chapter 3

: Financial Reporting
  - Private company reporting frequency and requirements
  - Public company SEC reporting forms (10-K, 10-Q) and deadlines
  - Differences in financial statement disclosures

Chapter 4

: Auditing
  - Private company audit requirements
  - Public company audit requirements and PCAOB oversight
  - Internal controls compliance differences

Chapter 5

: Governance and Oversight
  - Private company ownership structure impacts
  - Public company board requirements and shareholder rights
  - Regulatory oversight by SEC versus non-governmental bodies