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- Title
An Overview of Current Financial Reporting Frameworks.
- Authors
Sharp, Andrew D.; Webre, Taylor A.
- Abstract
The article presents an overview of the present financial reporting frameworks (FRFs). Topics discussed include the options included in the U.S. generally accepted accounting principles (GAAP) that include codification, the International Financial Reporting Standards (IFRS) and the IFRS for Small and Medium-sized entities (SMEs) and the special purpose framework (SPF) options available for private companies not needing to issue GAAP-based financial statements such as income tax and cash basis.
- Subjects
FINANCIAL statements; CORPORATION reports; ACCOUNTING standards; INTERNATIONAL Financial Reporting Standards; SPECIAL purpose entities (Corporations)
- Publication
CPA Journal, 2015, Vol 85, Issue 2, p44
- ISSN
0732-8435
- Publication type
Article