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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.

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rdfs:label	Other comprehensive basis of accounting (en)
rdfs:comment	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. (en)
dct:subject	Accounting systems Accounting in the United States
Wikipage page ID	10660660 (xsd:integer)
Wikipage revision ID	973966071 (xsd:integer)
Link from a Wikipage to another Wikipage	Statements on Auditing Standards (United States) Accounting systems Accounting in the United States Comparison of cash method and accrual method of accounting US GAAP
sameAs	Other comprehensive basis of accounting Other comprehensive basis of accounting Other comprehensive basis of accounting Other comprehensive basis of accounting
dbp:wikiPageUsesTemplate	dbt:More_references dbt:Reflist dbt:Accounting-stub
has abstract	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 * 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. (en)
prov:wasDerivedFrom	wikipedia-en:Other_comprehensive_basis_of_accounting?oldid=973966071&ns=0
page length (characters) of wiki page	1550 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Other_comprehensive_basis_of_accounting
is Link from a Wikipage to another Wikipage of	Generally Accepted Accounting Principles (United States) Other Comprehensive Basis of Accounting OCBOA
is Wikipage redirect of	Other Comprehensive Basis of Accounting OCBOA
is foaf:primaryTopic of	wikipedia-en:Other_comprehensive_basis_of_accounting

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