December 30, 2025


Live Webcast


NASBA 4

REPLAY - Understanding Non-GAAP Financial Statements (Special Purpose Frameworks) with Renee Rampulla Webcast

December 30, 2025
Live Webcast
NASBA 4
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    Instructor

    Renee
    Rampulla

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Learning Objectives

  • Review the limited authoritative and nonauthoritative 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 nonauthoritative 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

NASBA 4
4
Accounting (NYSED) (Accounting) - NASBA

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

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

Provider

Foundation for Accounting Education

This event has ended.