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NAA2313 - Cash - and Tax - Basis Financial Statements

‐ Jun 6, 2023 1:20pm

Special purpose frameworks are widely used alternatives to the numerous and many times complex requirements prescribed by generally accepted accounting principles. The use of these special purpose frameworks can be beneficial to financial statement preparers for a number of reasons. This session will look into some of those beneficial reasons along with instances in which these special purpose frameworks are not appropriate. Join in on this interactive session on the benefits and potential pitfalls of cash and tax basis financial statements.

Learning Objectives:

  • Analyze the benefits of special purpose frameworks to financial statement preparers
  • Identify when special purpose frameworks are appropriate


Concurrent Session Onsite and Online