In a June 19 Accounting Onion article, author Tom Selling voiced his opposition to the American Institute of Certified Public Accountants’ (AICPA) new alternative framework option for financial reporting by smaller private entities, the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF-SME). “I have generally considered the developments regarding accounting standards for private companies over the past couple of years to be distractions from my focus on public company financial reporting. But it has come to the point where I have to write something about the AICPA’s recently released Financial Reporting Framework (FRF)…” See Full Article |
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