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Financial Reporting Framework for Small & Medium-sized Entitites (SMEs)  2-minute Video

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AICPA: Financial Reporting Framework for Small and Medium-Sized Entities

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AICPA: Financial Reporting Framework for Small and Medium-Sized Entities

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Standards that have been Changed for Private Companies:

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Standards that have been Changed for Private Companies:

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Simplified Hedge Accounting
Goodwill
Variable Interest Entity (VIE) Guidance for Common Control Leasing Arrangements
Identifiable Assets in a Business Combination
Effective Date and Transition Guidance

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Two sets of Reporting Standards?