Non-GAAP Financial Statement Options: Cash, Modified Cash & Tax Basis Webcast

• Review the limited authoritative and non-authoritative literature covering special purpose frameworks • Learn how to prepare SPF financial statements using the cash, modified cash and tax basis of accounting • Be aware of SPF accounting and presentation issues • Review the disclosure requirements for SPF financial statements
Highlights
• An introduction to special purpose frameworks • Authoritative and non-authoritative guidance used to prepare SPF financial statements • Common issues in preparing SPF financial statements • Cash basis and modified cash basis financial statements • Income tax basis financial statements • The AICPA's new special purpose framework: FRF for SMEsTM