WHY ATTEND THIS COURSE?
Find some “relief” from U.S. GAAP standards that are costly to implement and incomprehensible to financial statement users. Practitioners often use alternative frameworks, referred to as special purpose frameworks (SPFs)(formerly OCBOA). This program will:
The tax aspects of this course have been updated to reflect the impacts of the new Tax Cuts and Jobs Act.
Practitioners in public practice and CPAs in industry who are responsible for the preparation of non-public, financial statements where special purpose frameworks or special purpose presentations can be beneficial.
Participants will be able to:
COURSE ACRONYM: SPF
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Basic
ADVANCE PREPARATION: None
FIELD OF STUDY: Accounting
RECOMMENDED CPE CREDIT: 8 hours
NOTE: This course is available as an 8-hour and 4-hour program:
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.