Smaller Entities

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August 31, 2024 3 min read Definitions

CASE: Committee on Accounting for Smaller Entities

Accounting Business Accounting Standards Smaller Entities Business Compliance Financial Reporting CASE

A detailed examination of the Committee on Accounting for Smaller Entities, its role, importance, and impact on smaller businesses.

August 31, 2024 3 min read Definitions

Committee on Accounting for Smaller Entities: Advocating for Simpler Financial Reporting

Accounting Finance Smaller Entities Financial Reporting Accounting Standards FRSSE CASE

The Committee on Accounting for Smaller Entities (CASE) is a specialist committee established by the Accounting Standards Board to advise on the application of accounting standards to smaller entities. This committee played a crucial role in the development of the Financial Reporting Standard for Smaller Entities (FRSSE) introduced in 1999.