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Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements: Practice Aid Series

Due to the complexities of US GAAP accounting, many smaller entities decide that financial statements prepared by applying the cash- or tax-basis of accounting better suits their needs. But unlike GAAP, little authoritative guidance is available for these methods. This practice aid was created to address that issue by supplying guidelines and best practices that promote consistency, and resolving the most common and difficult questions that preparers

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