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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
FOLLOW BLI:
Cash and Tax Basis Accounting: A Practical GuideCOURSE ID: CTBA
DESCRIPTION

This course will help participants who prepare cash and tax (OCBOA/AFRF) financial statements with an overview of the major practice issues they face. Coverage will reflect the most recently issued guidance and use practice questions to illustrate the accountant’s responsibilities. Course content will focus on the role of the CPA in providing services to closely held businesses that need simple, cost-effective reporting.

DESIGNED FOR: Accountants in public practice who prepare compiled or reviewed OCBOA statements and need to gain an understanding of recently issued literature and changes in the practice environmentFIELD OF STUDY: AccountingLEVEL: UpdatePREREQUISITES: Prior learning or expereince in preparing cash and tax financial statementsCOURSE PRODUCER: Business Learning InstituteCREDITS: 4.0OBJECTIVES:
  • Upon completion of this course, participants will be able to:
  • Recognize the standards, interpretations, and practice problems involved in preparing cash and tax basis financial statements
  • Be aware of the major sources on authoritative and non-authoritative guidance involving non-GAAP statements.
  • Identify the recognition, measurement, display, and disclosure considerations involving cash and tax basis presentations
  • Understand how AICPA’s SME framework provides an alternative for preparing OCBOA statements
HIGHLIGHTS:

* What constitutes an OCBOA / AFRF? * Who should use cash and tax basis? * Lenders and OCBOA statements * Sources of authoritative and non-authoritative guidance * Cash modified cash statements – practice issues * Tax basis statements – practice issues * Reporting considerations * A flexible approach to disclosure

Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
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