The AICPA has issued its Financial Reporting Framework for Small- and Medium-Sized Entities. The FRF for SMEs™ accounting framework is designed for America's small business community. It delivers financial statements that provide useful, relevant information in a simplified, consistent, cost-effective way. The FRF for SMEs™ framework may be used when GAAP financial statements are not required.
FRF for SMEs™ Toolkit for CPAs and CPA Firms | FRF for SMEs™ Toolkit for Financial Statement Users |
FRF for SMEs™ Toolkit for