Many practitioners are turning to Other Comprehensive Basis of Accounting (OCBOA) financial statement presentations as the complexity of Generally Accepted Accounting Principles (GAAP) increases. Before making this change, it is important for practitioners to understand the advantages and disadvantages of alternatives to GAAP financial statement presentations. Gain a working knowledge of the tools necessary to properly comply with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. Additionally, key components of the AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) will be discussed.
This course meets the specific OCBOA requirements that CPAs are required to meet for reissuance of their license.
Designed For: Practitioners at all levels who are involved with the preparation of cash- and tax-basis financial statements.
Instructor: Thomas E. Noce, CPA, CFE
CPE Credits: 8
Area of Study: Accounting
North Dakota CPA Society2701 South Columbia Road, Ste D Grand Forks, ND 58201
Phone: (701) 775-7100 or (877) 637-2727 Email: firstname.lastname@example.org
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