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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".
- Other_comprehensive_basis_of_accounting wikiPageRevisionID "589757800".
- Other_comprehensive_basis_of_accounting hasPhotoCollection Other_comprehensive_basis_of_accounting.
- 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 Abstraction100002137.
- Other_comprehensive_basis_of_accounting type Accounting113405962.
- Other_comprehensive_basis_of_accounting type AccountingSystems.
- Other_comprehensive_basis_of_accounting type Communication100033020.
- Other_comprehensive_basis_of_accounting type Document113403331.
- Other_comprehensive_basis_of_accounting type Record113403643.
- Other_comprehensive_basis_of_accounting type Register113412321.
- 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".
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- Other_comprehensive_basis_of_accounting sameAs Q7108650.
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