<prompt> Translate the following text to EnglishTume pia inaelezea jinsi ya kutengwa kwa wachapishaji wa biashara ndogo kutoka kwa ufunuo wote wa sera ya uhasibu unaohitajika na sheria hiyo hupunguza sana matumizi ya marekebisho kwa vyombo vidogo.  <response>: The Commission also describes how excluding small business issuers from all but the accounting policy disclosures required by the rule limits substantially the application of the amendments to small entities. 