Common Questions About Special Purpose Frameworks
Special purpose frameworks (i.e., OCBOA) are regularly used by many entities. In this report, we provide responses to common questions regarding two frequently used special purpose frameworks -- the cash basis and the tax basis.
We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.
Association of International Certified Professional Accountants. All rights reserved.
