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Tax Basis and Other Special Purpose Framework

Thursday, Jun. 12
 12:45pm - 4:15pm

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4.00 Credits

Member Price $140.00

Price will increase by $20 after 6/5

Non-Member Price $205.00

Price will increase by $20 after 6/5

Overview

GAAP has become too complex for many small and private entities. As an alternative, many entities have adopted special purpose frameworks (formerly called OCBOA). This program guides entities through the acceptable methods of non-GAAP financial statements, the advantages and disadvantages of each, and presentation of the statements and disclosures. Emphasis is placed on the following frameworks:

Objectives

  • To understand when there is a need for special purpose frameworks (SPFs)
  • To learn how to properly present and disclose such frameworks
  • Highlights

  • Tax basis
  • Cash and modified cash
  • Contractual
  • Regulatory
  • Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)
  • Red-flags in fraud
  • Designed For

    CPAs in public and private practice

    Prerequisites

    None

    Preparation

    None

    Notice

    By registering for this program and, accordingly, receiving the eMaterials, you’re acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

    Leader(s):

    Leader Bios

    Kenneth Heaslip, Managing Member, Kenn Heaslip Seminars, LLC

    Kenn is a top-rated instructor who has been leading dynamic, interactive and informative accounting programs for over 20 years.

    He has extensive experience teaching all levels of accounting, auditing, ethics, fraud, SSARS, and other practice-related subjects, and has presented to groups at all levels, from students to seasoned professionals.

    Kenn’s presentations focus on practical applications and include discussions among participants, examples, and case studies.

    He consistently receives high ratings and evaluations in his presentations.

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    Non-Member Price $205.00

    Member Price $140.00