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)
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
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Income tax-basis financial statement presentations
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Cash and modified-cash financial statement presentations
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Innovative and EBITDA type reports
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OCBOA engagements
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AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
Learning objective(s)
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Recognize professional standards applicable for OCBOA presentations
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Determine differences in disclosure and financial statement presentations for OCBOA and GAAP
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Identify compilation, review and audit reporting requirements
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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
|
 Standard Nonmember Fee |
$399.00
|
