To unlock this content, you must have the following:

Policy Note Disclosures: U.S. GAAP & OCBOA Financial Statements

Whether financial statements are prepared using U.S. GAAP or using an other comprehensive basis of accounting [OCBOA], it is important for practitioners to consider the appropriateness of note disclosures, as well as measurements included in the financial statements, when they are performing the entire spectrum of attest engagements.