Volusia County - AICPA’s Financial Reporting Framework for Small and Medium Sized Entities

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Overview

2.0 Credits
IN-PERSON

AICPA’s Financial Reporting Framework for Small and Medium Sized Entities
Credit(s) and Type: 2 | Accounting and Auditing
Speaker Name: Bert Zarb, DBA, MBA, CPA. Jerome Cruitt, MAcc, CPA

Bert and Jerome will be presenting 2 Hours of A&A CPE on the AICPA’s Financial Reporting Framework for Small and Medium-Sized Entities (FRF for SMEs™). They will be providing an overview of the framework as well as practical examples, market reaction, key principles, comparison to US GAAP, reporting by CPAs and illustrative financial statement examples. They will also provide recent developments and perspective on Non-GAAP Disclosures noting several examples.

Released in 2014, the FRF for SMEs™ accounting framework was designed for America's small business community. It provides guidance for financial statements that provide useful, relevant information in a simplified, consistent, cost-effective way, primarily when GAAP financial statements are not required.

The FRF for SMEs was developed in response to marketplace demand. AICPA staff and a task force consisting of CPA practitioners and a representative from the banking community developed the FRF for SMEs accounting framework. It is a non-GAAP special purpose framework developed by the CPA profession, underscoring the CPAs’ role as trusted business advisers for America’s small business community.

Bert is a Professor of Accounting and Chair of the Department of Accounting, Economics, Finance and Information Sciences at the David B. O'Maley College of Business at Embry Riddle Aeronautical University.

Jerome has over 20 years of auditing and corporate reporting experience with KPMG, OneBeacon Insurance Group and HCC Surety and Credit, and is currently serving as Adjunct Faculty at both ERAU and Stetson University.

Chapter Registration Contact
Name: Justyna Mueller
Email: volusiaficpa@gmail.com
Phone: (386) 385-8250

Meal Description

Choice 1 – Maple and Ginger Pork Tenderloin    

Choice 2 – Lump Crab Stuffed Chicken Breast 

Member Cost $35
Non Member Cost $55
Student Cost: 0

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Wednesday, December 11, 2019

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