AICPA Supports New Private Company Council Developing Framework for SMEs
The CPA Advocate: June, 2012. AICPA supports FAF's planned creation of Private Company Council and is developing an OCBOA financial reporting framework for privately held small- and medium-sized enterprises
Published on February 06, 2013
Accounting and Financial Reporting Guidelines For Cash- and Tax-Basis Financial Statements
The AICPA Practice Aid, Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements, is intended to provide guidelines and best practices that promote consistency and resolve difficult questions regarding the preparation of cash- and tax-basis financial statements.
Applying OCBOA in State and Local Governmental Financial Statements
The AICPA Practice Aid, Applying OCBOA in State and Local Governmental Financial Statements is intended to provide preparers and practitioners with the best practices that promote consistency and that resolve the difficult questions arising when state and local governments maintain their accounting records and prepare their annual financial statements using an alternative accounting and financial reporting framework. While nonauthoritative, this practice aid is the best source for such guidance.
Cash - and Tax-Basis Financial Statements - Preparation and Reporting
This course will benefit public practitioners and members in industry who prepare or review financial statements prepared in accordance with other comprehensive bases of accounting.