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AICPA Releases Decision Tool on Accounting Frameworks
The AICPA released a decision tool 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.
Sep 5 2013
FASB Proposes Variable Interest Entity Guidance Exemption
A proposal that would exempt many private companies from applying variable interest entity guidance under US GAAP to lessor companies under common control was issued by the FASB on August 23.
Aug 27 2013
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