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Credits: 3

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Financial Reporting Framework for Small and Medium-Sized Entities (Customized Audit Skills Training Elective) (ELC1)

  • Customer Rating
  • Field of Study
    Accounting
  • Level
    Basic
  • Credits
    3
  • Qualifies for

    CPE

Overview

Major Topics:

  • History of formation
  • Real-world applicability
  • Highlights of framework requirements
  • Identify differences with U.S. GAAP

Learning Objectives

  • Understand why the special purpose framework was created
  • Understand when the special purpose framework is available for use for preparation and fair presentation of financial statements
  • Understand what the potential financial reporting impact would be of converting from U.S. GAAP to FRF for SMEs

Who should take this course:

Designed for:

Prerequisite:

None

Advanced Preparation:

None

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