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(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(AICPA)于近日發(fā)布了一項(xiàng)名為“會(huì)計(jì)核算報(bào)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(huì)計(jì)核算框架能夠*4地滿足它們的財(cái)務(wù)報(bào)告需求。
　　私有企業(yè)或所有者經(jīng)營(yíng)的企業(yè)未被要求使用美國(guó)公認(rèn)會(huì)計(jì)原則(US GAAP)。AICPA于今年6月發(fā)布了“中小企業(yè)財(cái)務(wù)報(bào)告框架(FRF-SMEs)”，為上述企業(yè)提供了一項(xiàng)幫助它們編制更精簡(jiǎn)且相關(guān)性更高的財(cái)務(wù)報(bào)告的新選擇。
　　AICPA發(fā)布的這份文件是一份可免費(fèi)獲得的PDF文件，其中包含了有關(guān)US GAAP、FRF-SMEs、收付實(shí)現(xiàn)制/修訂的收付實(shí)現(xiàn)制的會(huì)計(jì)制度與以稅務(wù)為基礎(chǔ)的會(huì)計(jì)制度的流程圖、表格以及相關(guān)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(wù)的注冊(cè)會(huì)計(jì)師們就選擇最適合的會(huì)計(jì)核算框架做出明智的決策。
　　AICPA在上述文件中寫(xiě)道：“遵循本工具中的步驟并且評(píng)估文中所列需要考量的因素和條件，就能對(duì)有關(guān)會(huì)計(jì)核算框架選擇做出一個(gè)更明智的決定。AICPA同時(shí)指出這份決策工具只是一項(xiàng)非權(quán)威性的輔助工具，并不要求強(qiáng)制使用。
　　在發(fā)布這份決策工具之前，AICPA發(fā)布了財(cái)務(wù)報(bào)告及披露的幾份范例，以幫助說(shuō)明實(shí)施FRF-SMEs的成效，并且?guī)椭行∑髽I(yè)區(qū)分基于該財(cái)務(wù)報(bào)告框架及US GAAP下兩類財(cái)務(wù)報(bào)告的區(qū)別。
　　美國(guó)全國(guó)州立會(huì)計(jì)委員會(huì)聯(lián)合會(huì)(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(duì)者，因?yàn)镹ASBA認(rèn)為該報(bào)告框架與美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)及私營(yíng)公司委員會(huì)(PCC)為私營(yíng)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(gè)組織稱它們“致力共同努力以確保作為一項(xiàng)非權(quán)威性框架的FRF-SMEs不會(huì)與US GAAP混淆，并且企業(yè)無(wú)論最終選擇適用US GAAP或者非公認(rèn)會(huì)計(jì)準(zhǔn)則(non-GAAP)的解決方案，都可以通過(guò)一個(gè)適當(dāng)且清晰的方式來(lái)實(shí)現(xiàn)目標(biāo)。”

       高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年AICPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、?？迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：AICPA報(bào)考指南 
　　考前沖刺：AICPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程