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Technical

Decision Tool for Adopting an Accounting Framework Logo aicpa

  Free |   AICPA |   2013 |   AICPA.org

This tool helps owners and managers of a small- or medium-sized private business and CPAs serving those businesses to make an informed decision about choosing an accounting framework, including the FRF for SMEs framework, as an appropriate basis for the preparation of the entity’s financial statements. 

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

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