Webinar

The Essential Guide to Understanding Non-GAAP Financial Statements

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Many entities prepare their financial statements using non-GAAP frameworks, such as tax and cash basis. Participants who attend this course will learn the unique reporting and disclosure requirements when preparing non-GAAP financial statements commonly referred to as special purpose frameworks (SPFs) or other comprehensive basis of accounting (OCBOA) financial statements.

Major subjects

• OCBOA financial statements.
• Cash and Modified Cash Basis.
• Tax Basis.
• Unique Reporting and Disclosure Requirements.
• Frequent Peer Review Matters.

Learning objectives

• Recognize the various types of special purpose frameworks.
• Identify the key differences between GAAP and SPF financial statements.
• Recall unique SPF reporting and disclosure requirements and avoid common errors.
• Recognize the impact SPFs have on each engagement performed in accordance with American Institute of Certified Public Accountants'(AICPA) standards.
• Identify peer review matters involving SPFs as described in the most recent AICPA's Peer Review Oversight Report.

Who should take this program?

• External and internal auditors, practitioners, accountants in industry, educators, and those learners who want or need to understand financial statements prepared using a special purpose framework.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $149.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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