Financial Reporting Framework for SMEs

FRF for SMEs™ Toolkit for Small Business 

The AICPA has created numerous resources to help small businesses understand the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™ accounting framework). Learn how it could help private companies and users of their financial statements make informed business or credit decisions 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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