As generally accepted accounting principles (GAAP) continue to become more complex, many practitioners are turning to other comprehensive basis of accounting (OCBOA) financial statement presentations. These presentations are, however, not without their own traps and pitfalls. This course will familiarize participants with the tools necessary to properly prepare and report on cash and tax-basis financial statements. The AICPA's proposed Financial Reporting Framework for Small-and Medium-Sized Entities will also be discussed. This course meets the specific other comprehensive basis of accounting (OCBOA) requirements that CPAs are required to meet for reissuance of their license.
Arizona Society of CPAs410 N. 44th St. Ste 205 Phoenix, AZ 85008
(602) 252-4144
membership@ascpa.com
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