Illustrations of the Application of Certain Principles and Criteria of the FRF
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Illustrations of the Application of Certain Principles and Criteria of the FRF

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While these are some key areas that may be of interest for users, or potential users, of the FRF for SMEs™, there may be other important matters for the financial statements of FRF for SMEs™ users. Additionally, the examples provided here may not align with the particulars for every situation. Be sure appropriate judgment is applied in all reporting requirements.

  • Illustrative Example of Transition—Initial Application of the FRF for SMEs™ Accounting Framework

  • Summary of Significant Accounting Policies

  • Going Concern

  • Amortization

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