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About: Other comprehensive basis of accounting     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:WikicatAccountingSystems, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: yago:Abstraction100002137yago:Accounting113405962yago:Communication100033020yago:Document113403331yago:Record113403643yago:Register113412321yago:WikicatAccountingSystems New Facet based on Instances of this Class

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,under Statement on Auditing Standards (United States) No. 62, Special Reports, an OCBOA is any one of 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.