Preparing and Reporting on Cash- and Tax-basis Financial Statements |
Contents
Chapter | 3 |
are they inappropriate? | 5 |
4 | 19 |
Table of Contents | 32 |
The Standard Audit Report | 37 |
14 | 41 |
A Cash and Modified Cash Basis | 61 |
5 | 70 |
B Income Tax Basis | 75 |
13 | 88 |
346 | 97 |
23 | 104 |
Basis of Accounting | 119 |
32 | 137 |
OCBOA Financial Statement Disclosure Checklist | 143 |