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For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application for preparing financial statements using a special purpose framework. You will learn the unique measurement and disclosure requirements of various SPF options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements, as well as an introduction to the AICPA’s new SPF for small- and medium-sized entities, FRF for SMEsTM. We will also review recent updates to the standards for accounting and review services that impact engagements performed on SPF financial statements.
Practitioners and staff involved with the preparation of cash and tax basis financial statements
237 Lancaster Ave, Devon, PA 19333
Phone: (800) 778-7436 | FAX: (610) 688-3977