The American Institute of CPAs (AICPA) has released guidelines to help privately held businesses determine which accounting framework, including the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs), best meets their financial reporting needs.

Source: http://feedproxy.google.com/~r/AICPA_PressCenter/~3/Cru0MvtsGPs/AICPA-Releases-FRF-for-SMEs-Decision-Tool.aspx
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