Financial Reporting Framework for SMEs

    FRF for SMEs™ Toolkit for Financial Statement Users 

    The AICPA has created several resources to help users of financial statements understand the new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™ accounting framework). Learn how it could help you make informed business or credit decisions about owner-managed, for-profit private companies when GAAP financial statements are not needed.

    FRF for SMEs™ Accounting Framework
    Robust. Relevant. Reliable.

    FRF for SMEs Framework PDF

    Get a free copy of the framework (PDF)


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