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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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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
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
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
FRF for SMEs™ Toolkit for Financial Statement Users
This toolkit will help you make informed business or credit decisions about owner-managed, for-profit private companies when GAAP financial statements are not needed.
Tool FRF for SMEs™ Intermediate
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