Financial Reporting Framework for Small and Medium-Sized Entities
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Financial Reporting Framework for Small and Medium-Sized Entities

4 years ago · 1.5 MB Download

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This resource contains the full text of the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™). Developed to fulfil a need for clear and concise financial reporting for Main Street businesses, this resource delves into the particulars of this framework. Included in this PDF, readers can find:

  • Background on the development for the FRF for SMEs™

  • The entity profile of those best served by the FRF for SMEs™

  • A Table of Contents summarizing the content provided in each of the chapters

  • The glossary which stresses the meaning of key words used throughout the framework

As with any financial or financial reporting decisions, users will need to assess their situation and if this framework is the best fit for their needs. Third party requirements should also be considered in this scenario. This framework was developed in response to an identified need but, for various reasons, it may not capture the information that is required for a particular entity.

Download the FRF SMES Framework

File name: frf-smes-framework.pdf

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