IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...
Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for parent companies with subsidiaries.
Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. Katrina Ávila Munichiello is an experienced editor, ...
SSARS NO. 10, PERFORMANCE OF REVIEW ENGAGEMENTS, effective for reviews of financial statements for periods ending on or after December 15, 2004, amends SSARS no. 1, Compilation and Review of Financial ...
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