October 22, 2025


Live Webcast


NYSED 4

Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis Webcast

October 22, 2025
Live Webcast
NYSED 4

Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis Webcast

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    Instructor

    Robert
    Wells

    View Bio

Learning Objectives

  • Review the limited authoritative and non-authoritative literature covering special purpose frameworks
  • Learn how to prepare SPF financial statements using the cash, modified cash, and tax basis of accounting
  • Be aware of SPF accounting and presentation issues
  • Review the disclosure requirements for SPF financial statements

Major Topics

  • An introduction to special purpose frameworks
  • Authoritative and non-authoritative guidance used to prepare SPF financial statements
  • Common issues in preparing SPF financial statements
  • Cash basis and modified cash basis financial statements
  • Income tax basis financial statements
  • The AICPA’s special purpose framework – FRF for SMEsTM

CPE Credits Available

NYSED 4
4
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

Practitioners and staff involved with the preparation of cash and tax basis financial statements

Provider

Surgent McCoy CPE LLC

This event has ended.