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Self-Study — Course Detail

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Cash & Tax Basis Financial Statements
Michael Morgan
Copyright© 2009

Course: 1103092   Version 1003

NASBA Category:     Accounting     CPE Credits 9
Level: Basic    Run Time: 4.0 Hours
Prerequisite: There are no prerequisites.
Advance Preparation: None.


Course Description
Everyone who prepares compilations and reviews should take this exciting course covering the alternative basis of accounting and SSARS 12 through 17. Many entities are preparing financial statements using these methods to avoid the complexities required in financial statements prepared in accordance with GAAP. This unique learning experience helps you determine which entities will benefit most from electing these bases, describes the correct authoritative literature covering the subject, and explains how these bases differ from GAAP. The course also reviews the earlier SSARS and the newest SSARS, allowing participants to provide the best information to their clients in compliance with the current applicable performance and reporting standards.

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Section 1
    • Recognize and define the other comprehensive bases of accounting (OCBOA), other than those prepared on generally accepted accounting principles (GAAP).
    • Identify the entities for which an OCBOA presentation could be most appropriate.
    • Review the professional standards that apply to financial statements prepared on OCBOA.
    • Learn about the presentation issues related to OCBOA financial statements.
    • Discuss some of the most common deficiencies noted during peer review of OCBOA statements.
More Learning Objectives




 
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