Clarified Auditing Standards—Learning and Implementation Plan
a presentation and disclosure checklist. illustrative financial statements AICPA Resources. Financial Reporting Framework for Small- and Medium-Sized Entities. AICPA FRF for SMEs Firm Toolkit. An Introduction to the Financial Reporting Framework for Small- and Medium-Sized Entities . Comparison of FRF for SMEs to Other Bases of Accounting ................
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