Other comprehensive basis of accounting
id:
other-comprehensive-basis-of-accounting-245-12146274
title:
Other comprehensive basis of accounting
text:
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,
under Statement on Auditing Standards No. 62, Special Reports, an OCBOA is any one of A statutory basis of accounting.
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 th
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wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Other_comprehensive_basis_of_accounting
date created:
date modified:
2020-08-20T08:38:16Z
main entity:
{"identifier":"Q7108650","url":"https://www.wikidata.org/entity/Q7108650"}
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fields total:
13
integrity:
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