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.