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The small business reporting framework and your customers

$225.00

SKU: CBAsp142. Category: .

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Abstract: The AICPA’s new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) has the potential to benefit borrowers and lenders alike. But it’s important for lenders to analyze clients on a case-by-case basis to see whether it’s appropriate to accept financial statements prepared in accordance with the FRF for SMEs. This article looks at what constitutes a “SME” and how the new framework can allow them to improve their financial reporting without incurring the trouble and expense of using Generally Accepted Accounting Principles.

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