FRF for SMEs™ frequently asked questions for financial statement users
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FRF for SMEs™ frequently asked questions for financial statement users

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Developed to assist Main Street businesses with streamlined financial reporting, the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™) is an option for some businesses. Use this resource for getting answers to frequently asked questions about this framework, including:

  • Which entities can use the framework?

  • Which entities are excluded from using the framework?

  • How is this different from other special purpose frameworks (SPFs) such as tax and cash basis of accounting?

Download the resource for answers to

Download the FRF for SMEs™ FAQs

File name: frfforsmes-faq-fsusers.pdf

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