2026 07 09 (Start time: 8:00 AM pacific time) Update and Review of the Troublesome Principles within the FRF’s Used By Small- and Medium- Sized Entities(SMEs) including U.S. GAAP for SMEs, the Tax and Cash FRF’s, and the AICPA FRF for SMEs

Learning Objectives:       

This course provides an update and review of the financial reporting frameworks commonly used by small- and medium-sized entities (SMEs); namely,  the U.S. GAAP Financial Reporting Framework principles that apply to SMEs, the tax and cash special purpose frameworks, and the AICPA Financial Reporting Framework for SMEs.  Troublesome areas in these financial reporting frameworks as identified in peer reviews and litigation will be highlighted.