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- Other_comprehensive_basis_of_accounting abstract "Other comprehensive basis of accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No. 62, Special Reports, an OCBOA is any one ofA statutory basis of accounting (for example, a basis of accounting insurance companies use under the rules of a state insurance commission).Income-tax-basis financial statements.Cash-basis and modified-cash-basis financial statements.Financial statements prepared using definitive criteria having substantial support in accounting literature that the preparer applies to all material items appearing in the statements (such as the price level basis of accounting).In situations where GAAP-basis statements aren’t necessary because of loan covenants, regulatory requirements or similar circumstances, an OCBOA may just be the answer.".
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- Other_comprehensive_basis_of_accounting wikiPageExternalLink ratcliff.htm.
- Other_comprehensive_basis_of_accounting wikiPageID "10660660".
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- Other_comprehensive_basis_of_accounting wikiPageOutDegree "5".
- Other_comprehensive_basis_of_accounting wikiPageRevisionID "589757800".
- Other_comprehensive_basis_of_accounting wikiPageWikiLink Basis_of_accounting.
- Other_comprehensive_basis_of_accounting wikiPageWikiLink Category:Accounting_in_the_United_States.
- Other_comprehensive_basis_of_accounting wikiPageWikiLink Category:Accounting_systems.
- Other_comprehensive_basis_of_accounting wikiPageWikiLink Generally_Accepted_Accounting_Principles_(United_States).
- Other_comprehensive_basis_of_accounting wikiPageWikiLink Statements_on_Auditing_Standards_(United_States).
- Other_comprehensive_basis_of_accounting wikiPageWikiLinkText "Other comprehensive basis of accounting".
- Other_comprehensive_basis_of_accounting wikiPageUsesTemplate Template:Accounting-stub.
- Other_comprehensive_basis_of_accounting subject Category:Accounting_in_the_United_States.
- Other_comprehensive_basis_of_accounting subject Category:Accounting_systems.
- Other_comprehensive_basis_of_accounting type Redirect.
- Other_comprehensive_basis_of_accounting comment "Other comprehensive basis of accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No.".
- Other_comprehensive_basis_of_accounting label "Other comprehensive basis of accounting".
- Other_comprehensive_basis_of_accounting sameAs Q7108650.
- Other_comprehensive_basis_of_accounting sameAs m.02qljq4.
- Other_comprehensive_basis_of_accounting sameAs Q7108650.
- Other_comprehensive_basis_of_accounting wasDerivedFrom Other_comprehensive_basis_of_accounting?oldid=589757800.
- Other_comprehensive_basis_of_accounting isPrimaryTopicOf Other_comprehensive_basis_of_accounting.