Other Comprehensive Basis of Accounting (OCBOA)

$69.00

This course will be an overview of:

  • Defining what qualifies as a comprehensive basis of accounting other than GAAP
  • Differentiating the advantages and disadvantages of using a special purpose framework
  • Describing the major accounting and financial reporting differences between special purpose frameworks and GAAP
  • Describing the impact on audit and other attest reports on financial statements prepared using a special purpose framework

Other Comprehensive Basis of Accounting (OCBOA)

$69.00

This course will be an overview of:

  • Defining what qualifies as a comprehensive basis of accounting other than GAAP
  • Differentiating the advantages and disadvantages of using a special purpose framework
  • Describing the major accounting and financial reporting differences between special purpose frameworks and GAAP
  • Describing the impact on audit and other attest reports on financial statements prepared using a special purpose framework

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823