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Technical

Evolution of a New Non-GAAP Reporting Option Logo aicpa

  Free |   AICPA |   2013 |   AICPA.org

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.

Topics covered:
  • Financial accounting & reporting: Technical: Special purpose frameworks: FRF for SMEs™, Foundational

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