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Special purpose frameworks

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Annual Accounting and Auditing Workshop

Revenue recognition, leases, financial instruments, SAS No. 132 and other essential industry changes – we cover them all with practical applications to help you...

Course – Textbook,   Course – Online Audit Foundational

Experienced In-Charge/Senior - Overview of Financial Reporting

A review of the four complex and problematic audit areas, leases, pensions, equity and taxes, and their associated risks.

Course – Online Audit risk assessment Intermediate

Certificate in Accounting for Islamic Financial Institutions

The Certificate in Accounting for Islamic Financial Institutions covers the reporting framework and standards of Islamic financial institutions, understanding and...

Course – Online Special purpose frameworks Foundational

Certificate in Islamic Commercial Law

The Certificate in Islamic Commercial Law covers Islamic law and Islamic commercial jurisprudence in Islamic finance and discusses the sources, principles, concepts,...

Course – Online Special purpose frameworks Foundational

Financial Reporting Framework for Small and Medium-Sized Entities

FRF for SMEs is an accounting option for preparing streamlined, relevant financial statements for privately held owner-managed businesses.

Article FRF for SMEs™ Foundational

Evolution of a Non-GAAP Accounting Option

AICPA has released a new non-GAAP accounting framework. Find out how the FRF for SMEs helps America’s small business community and users of their financial statements.

Video FRF for SMEs™ Foundational

Evolution of a New Non-GAAP Reporting Option

This backgrounder outlines why the FRF for SMEs™ accounting framework was needed and how it fills a void in the non-GAAP financial reporting environment.

Article FRF for SMEs™ Foundational

FRF for SMEs Frequently Asked Questions

This page provides answers to your questions about the Financial Reporting Framework for Small and Medium-Sized Entities..

Article FRF for SMEs™ Foundational

Decision Tool for Adopting an Accounting Framework

This tool helps owners and managers to make an informed decision about choosing an accounting framework.

Tool FRF for SMEs™ Intermediate

FRF for SMEs™ Toolkit for Small CPA Firms

This toolkit provides a wealth of resources to help small CPA firms leverage the FRF for SMEs™ framework.

Tool FRF for SMEs™ Intermediate

FRF for SMEs™ Toolkit for Large CPA Firms

This toolkit provides a wealth of resources to help large CPA firms leverage the new FRF for SMEs™ framework

Tool FRF for SMEs™ Intermediate

FRF for SMEs™ Toolkit for Small Business

This toolkit will help private companies and users of their financial statements make informed business or credit decisions when GAAP financial statements are not needed.

Tool FRF for SMEs™ Intermediate