Posted by Terri Eyden on Sep 5 2013 01434 printer friendly
　　By Jason Bramwell
　　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.
　　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–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."
　　美國注冊會計師協(xié)會(AICPA)于近日發(fā)布了一項名為“會計核算報告框架適用的決策工具”的文件，意在幫助私有企業(yè)決定何種會計核算框架能夠*4地滿足它們的財務報告需求。
　　私有企業(yè)或所有者經(jīng)營的企業(yè)未被要求使用美國公認會計原則(US GAAP)。AICPA于今年6月發(fā)布了“中小企業(yè)財務報告框架(FRF-SMEs)”，為上述企業(yè)提供了一項幫助它們編制更精簡且相關性更高的財務報告的新選擇。
　　AICPA發(fā)布的這份文件是一份可免費獲得的PDF文件，其中包含了有關US GAAP、FRF-SMEs、收付實現(xiàn)制/修訂的收付實現(xiàn)制的會計制度與以稅務為基礎的會計制度的流程圖、表格以及相關信息。這份決策工具旨在幫助中小企業(yè)的所有者和管理者以及為上述企業(yè)提供服務的注冊會計師們就選擇最適合的會計核算框架做出明智的決策。
　　AICPA在上述文件中寫道：“遵循本工具中的步驟并且評估文中所列需要考量的因素和條件，就能對有關會計核算框架選擇做出一個更明智的決定。AICPA同時指出這份決策工具只是一項非權威性的輔助工具，并不要求強制使用。
　　在發(fā)布這份決策工具之前，AICPA發(fā)布了財務報告及披露的幾份范例，以幫助說明實施FRF-SMEs的成效，并且?guī)椭行∑髽I(yè)區(qū)分基于該財務報告框架及US GAAP下兩類財務報告的區(qū)別。
　　美國全國州立會計委員會聯(lián)合會(NASBA)為該決策工具的制定提供了幫助。NASBA此前一直是FRF-SMEs的反對者，因為NASBA認為該報告框架與美國財務會計準則委員會(FASB)及私營公司委員會(PCC)為私營企業(yè)修訂US GAAP而作出的努力相左。
　　然而，在由AICPA和NASBA于7月15日發(fā)表的一份聯(lián)合聲明中，這兩個組織稱它們“致力共同努力以確保作為一項非權威性框架的FRF-SMEs不會與US GAAP混淆，并且企業(yè)無論最終選擇適用US GAAP或者非公認會計準則(non-GAAP)的解決方案，都可以通過一個適當且清晰的方式來實現(xiàn)目標。”

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