Small Business


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Small Business

A type of enterprise that is independently owned and operated, has few employees, does a small amount of business, and is not predominant in its area of operation.

Cross-references

Sole Proprietorship.

References in periodicals archive ?
One refinement to the financial statement requirements for small business issuers adopted in April 1993 that received significant public support provides an automatic waiver of the requirements for one year of a significant acquired business's audited financial statements if they are not otherwise available and the significance of the acquisition does not exceed 40%.
Taking these developments into account along with the generally improving economy, it is not surprising that the volume of small business loans has been growing since last fall.
The Federal Reserve believes that some small business loans that may not have been made because of a fear of regulatory criticism may now be extended in a manner consistent with safe and sound banking and with banks' traditional underwriting practices.
Thus, both improved supply and demand cyclical factors bode well for the outlook for increased small business lending.

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