OCBOA: Preparing and Reporting on Cash, Modified Cash, and Tax Basis Financial Statements

For many businesses preparing financial statements, using an Other Comprehensive Basis of Accounting (OCBOA) – or soon-to-be "Special Purpose Framework" – may provide an alternative to the complexity of U.S. GAAP. This course will provide you with a comprehensive review and hands-on application for preparing and reporting on OCBOA financial statements. Learn the unique measurement and disclosure requirements of various OCBOA options using example financial statements, disclosure checklists and workpaper illustrations.

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