更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

AICPA发布会计框架决策工具

来源：高顿网校 2013-11-13

　　美国注册会计师协会(AICPA)于近日发布了一项名为“会计核算报告框架适用的决策工具”的文件，意在为企业提供帮助它们编制更精简且相关性更高的财务报告的新选择。

　　原文：

　　The American Institute of CPAs (AICPA) released a decision tool on August 29 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.

　　Released by the AICPA in June, the FRF for SMEs is a new accounting option for preparing streamlined, relevant financial statements for privately held, owner-managed businesses that are not required to use US GAAP.

　　Available at no cost, the "Decision Tool for Adopting an Accounting Framework" is a PDF document that features flowcharts, tables, and information on US GAAP and FRF for SMEs as well as cash/modified cash and tax basis of accounting. The tool is designed to help owners and managers of SMEs and CPAs serving those businesses make an informed decision about choosing an accounting framework.

　　"By following the steps and assessing the considerations and circumstances outlined in this tool, a more informed decision about the choice of an accounting framework can be made," wrote the AICPA, which added that the tool is a nonauthoritative aid and its use is not required.

　　AccountingWEB Reader Insight Survey Once a year, we ask our readers to take a few minutes of their time and complete our reader survey.Our goal is simple. We want to learn more about you so we can better meet your needs.

　　As a thank-you for taking the survey, we're offering a free download of the AICPA's whitepaper Accounting Services: Harness the Power of the Cloud. Inside, you'll gain the latest insights into how technology is changing the accounting profession.

　　Please participate in our survey now.Prior to issuing the decision tool, the AICPA released illustrative financial statements and disclosures, developed as aids to implementing the FRF for SMEs and to help distinguish between financial statements based on the new framework and US GAAP每prepared statements.

　　The National Association of State Boards of Accountancy (NASBA) provided input into the development of the decision tool. The NASBA had been a detractor of the FRF for SMEs because the NASBA believed the framework went against the efforts made by the Financial Accounting Standards Board (FASB) and the Private Company Council to modify US GAAP for private companies.

　　However, in a joint statement released by the AICPA and the NASBA on July 15, both organizations said they are "committed to engaging in an effort to ensure that the FRF for SMEs, as a nonauthoritative framework, is not confused with GAAP and that entities that utilize GAAP or a non-GAAP solution do so in a suitable and transparent manner."

关注高顿网校微信，*9时间获取AICPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2013年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2013年AICPA报考指南
　　考前冲刺：AICPA 考试试题考试辅导
　　高清网课：AICPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答