When implementing the Financial Reporting Framework for Smalland Medium- Sized Entities (FRF for SMEs™), this presentation and disclosure checklist is a tool to keep close by. Derived from the FRF for SMEs™ accounting framework, this checklist will assist in capturing the necessary information for the financial statements. This checklist is not inclusive of every unique situation, and users should carefully consider how their individual circumstances should be presented. Included in this resource is:
A breakout of necessary disclosures by topics