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The AICPA has developed and released its new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEsTM), noting ‘millions of private companies do not need to use or are not required to provide stakeholders financial statements prepared in accordance with U.S. GAAP but want an accounting system that has undergone public comment. The FRF for SMEs is a non-GAAP financial reporting solution that will be an option for millions of America’s private companies.’ For many small- and medium-sized businesses, preparing financial statements using the special purpose framework, FRF for SMEsTM, may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview of FRF for SMEsTM including application examples and a disclosure outline (checklist) for use in preparing and reporting on FRF for SMEsTM financial statements.
Small and medium-sized business owners, financial statement preparers, and accounting/auditing practitioners at all levels desiring a thorough understanding and application of FRF for SMEsTM
Basic understanding of financial reporting concepts
237 Lancaster Ave, Devon, PA 19333
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