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DTSTAMP:20260408T203851Z
DTSTART:20260420T150000Z
DTEND:20260420T223000Z
LOCATION: **Online**
SUMMARY: OCBOA Case Studies 25-26
DESCRIPTION: 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.
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