“Other comprehensive basis of accounting”的意思、由来-开放百科全书

词条

Other comprehensive basis of accounting

释义

See also
References

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 (United States) No. 62, Special Reports, an OCBOA is any one of

A 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.

References

1. ^{{cite web | url=http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm | title=OCBOA Financial Statements | archiveurl=https://web.archive.org/web/20031009100446/http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm | archivedate=2003-10-09}}

2 : Accounting in the United States|Accounting systems

随便看

开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。

See also

References