Financial Reporting - OCBOA FINANCIAL STATEMENTS - As preparing and reporting on client financial statements using an "other comprehensive basis of accounting" (OCBOA) become more common and accepted, CPAs should understand how to employ such statements. They produce a result that both internal and external users might find easier to understand and can save the client money.
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|Authors:||Ratcliffe, Thomas A.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 196.2003, 4, p. 71
Ratcliffe, Thomas A., (1999)
Features - The CPA Journal Millennium Series - Understanding SAS No. 89, Audit Adjustments - Why not place the responsibility for materiality adjustments where it belongs, on client management? SAS No. 89, yet another product of SEC Chair Arthur Levitt's attack on improper earnings management, does just that
Ratcliffe, Thomas A., (2000)
Features - The CPA Journal Millennium Series - Transfers of Assets to a Not-for-Profit Organization that Raises or Holds Contributions: SFAS No 136 - Not-for-profits often use intermediaries, such as foundations, for fund-raising. This raises the issue of how and when revenue should be recognized by the not-for-profit. FASB Interpretation No 42 was a half-hearted attempt to deal with the issue; ...
Grice Sr, John Stephen, (2000)
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