New resources. (AICPA).Applying OCBOA OCBOA Other Comprehensive Basis of Accounting in State and Local Government Financial Statements This new practice aid makes sense of applicable professional standards and provides practical guidance. Geared for professionals dealing with small- to medium-sized government units, author Michael A. Crawford, CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , clarifies otherwise limited and confusing professional guidance on applying the "other comprehensive basis of accounting °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue:[1] Under SAS no. " principles. Find out: * Differences between GAAP GAAP See: Generally Accepted Accounting Principles GAAP See generally accepted accounting principles (GAAP). and OCBOA financial statements * How to apply the GASB reporting model to OCBOA financials * The treatment of capital assets and long-term debt You'll also get examples: * Cash basis, modified cash basis and regulatory basis financial statements for various kinds of entities * Explanation of OCBOA financial statements for various government units Product 006614. Member price: $59. Available July 31 |
|
||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion