OCBOA Case Studies Webcast | 4193519B

Instructors

Date :
July 17, 2019 8:30 AM - 4:30 PM
Location :
Webcast
Facility :
Webcast Event
Level of Difficulty :
Overview
Member Price :
295.00
Nonmember Price :
400.00
CPE Credits :
CPE 8.00, AA 8.00
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This course will explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. The AICPA FRF for SMEs will also be discussed.

Practitioners may want to use the Other Comprehensive Basis of Accounting (OCBOA) financial statement presentations as Generally Accepted Accounting Principles (GAAP) increases in complexity and cost of compliance. Understanding the advantages and disadvantages of alternatives to GAAP financial statement presentations is key to proper choices for clients.

This course will explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. The AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) will be discussed. This course meets the specific OCBOA requirements that CPAs are required to meet for reissuance of their license.

 

Materials are provided as an ebook for this course.

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.

Major Subjects:

  • Income tax-basis financial statement presentations
  • Cash and modified-cash financial statement presentations
  • Innovative and EBITDA type reports
  • OCBOA engagements
  • AICPA Fianncial Reporting Framework for Small- and Medium-Sized Entities

Advanced Prep:

None.

Misc. Information:

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Level of Difficulty:
Overview
Field of Interest:
Accounting
Prerequisites:

None.

Designed For:

Accounting and financial professionals.

Instructors

Suzan C Dennis, CPA
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. Web site: http://www.dennisanddennis.com
No Agenda or Materials posted.