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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 common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements, including disclosure and reporting requirements. 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
201 N. King of Prussia Road, Suite 370, Radnor PA 19087
Phone: (800) 778-7436