Alternatives to GAAP can be more useful, relevant, consistent, and
cost-effective for countless non-SEC registered businesses. This webcast
will provide the practical information you need to prepare financial
statements presented in accordance with a “special purpose framework”
(SPF) (previously known as other comprehensive basis of accounting
(OCBOA)). SPFs discussed include the cash basis, modified cash basis,
income tax basis, and AICPA’s Financial Reporting Framework for Small
and Medium-Sized Entities. Topics to be discussed include: Special
Purpose Framework options Differences between GAAP and Special Purpose
Frameworks Presentation and disclosures Audit, compilation, and
review reports Financial Reporting Framework for small-medium sized
entities