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24WC-0026: OCBOA Case Studies (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Tuesday, April 23, 2024
10:00am - 5:30pm Central Time
8 CPE (8 technical)

Alternate dates & more options

Understanding the advantages and disadvantages of alternatives to Generally Accepted Accounting Principles (GAAP) financial statement presentations is vital to making proper client choices. For example, practitioners may seek to use the Other Comprehensive Basis of Accounting (OCBOA) financial statement presentations, as GAAP will increase complexity and the cost of compliance. Here, we'll explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. We'll also discuss the AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). This course meets the specific OCBOA requirements that CPAs must meet for the re-issuance of their license.

Major subjects

  • Income tax-basis financial statement presentations
  • Cash and modified-cash financial statement presentations
  • Innovative and EBITDA type reports
  • OCBOA engagements
  • AICPA Financial Reporting Framework for Small- and Medium-Sized Entities

Learning objective(s)

  • Recognize professional standards applicable for OCBOA presentations
  • Determine differences in disclosure and financial statement presentations for OCBOA and GAAP
  • Identify compilation, review and audit reporting requirements
  • Recognize AICPA Financial Reporting Framework for Small- and Medium-Sized Entities

Who should take this program?

Accounting and financial professionals

Fees

Our records indicate you are a nonmember. If you register, you will be charged $399.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $299.00
checkmark Standard Nonmember Fee $399.00

More program information

Instructor Suzan Dennis
Location Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (8.0)
Level Overview
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.