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 ...
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, ...
What Else Do Financial Records Include? Other than the most common line items found in financial statements, investors can also read the lesser known items, such as the footnotes, which often contain ...
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 ...
Analyzing financial statements helps company leaders determine the opportunities and problems the company faces financially. At its core, the financial statement is a pulse of the financial health of ...
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