Comparisons of the FRF for SMEs™ reporting framework
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Comparisons of the FRF for SMEs™ reporting framework

4 years ago · 378.5 KB Download

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An entity may choose to use a basis of accounting that works best for their financial reporting needs. Note this comparison is not comprehensive and judgment should be used when assessing the best basis of accounting.

This comparison resource looks at:

  • FRF for SMEs

  • Tax basis of accounting

  • U.S. Generally Accepted Accounting Principles

  • International Financial Reporting Standards for Small- and Medium-Sized Entities (IFRS for SMEs)

All the above will be compared using a variety of topics such as:

  • Revenue

  • Expenses

Download the FRF Comparison Reporting Framework

File name: frfforsmes-comparison-ocboas.pdf

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