OCBOA Case Studies WEBCAST

Friday, July 22 8:00am - 4:00pm PDT

Add to Calendar

Your Desk

8.0 Credits

Member Price $299.00

Non-Member Price $399.00

Overview

Understanding the advantages and disadvantages of alternatives to Generally Accepted Accounting Principles (GAAP) financial statement presentations is vital to making proper choices for clients. 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).

Highlights

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.

Prerequisites

None.

Designed For

Accounting and financial professionals.

Objectives

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.

Preparation

None.

Notice

None.

Leader(s):

Leader Bios

Suzan Dennis

Suzan Dennis, CPA, MSA, is the managing partner at Dennis & Dennis, LLP, teaches classes on forensic accounting and cost accounting at UCSD. She is an advisor on the Accounting Certificate Program. Ms. Dennis has also taught basic to advanced accounting courses at the National University and San Diego State University.

Return to Top

Non-Member Price $399.00

Member Price $299.00