Transcription of Tax-Basis Financial Statements
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Tax-Basis Financial Statements
Tax-Basis Financial Statements #7345 ACOURSE MATERIALT able of Contents iTABLE OF CONTENTSTAX- basis Financial Statements 1A. Definition of Special Purpose Framework and Tax basis 1B. New Definition of Tax-Basis Financial Statements 2C. When to Use and Not Use Tax-Basis Financial Statements 5D. Present Reporting and Disclosure Authority- Tax basis 7E. Items Peculiar to Tax-Basis Financial Statements 7F. Disclosure and Financial Statement Requirements- Tax basis 9G. Making Tax-Basis Financial Statements Simpler to Use and Understand 10H. Converting to Tax-Basis Financial Statements 39I. Cash Flows Statement 42J. Tax-Basis Financial Statement Titles 42K. Disclosure and Financial Statement Requirements- Tax basis 44L. Authority for Tax-Basis Disclosures 46M. Disclosures of Fair Value- Tax basis 50N. Miscellaneous Disclosures- Tax basis 52O. Other Tax-Basis Issues 52P. Using Tax basis Based on a Method That Differs From the Income Tax Return 52Q.
2 • Tax-Basis Financial Statements As part of the reissuance of the SASs, the guidance found in SAS No. 62, Special Reports, was superseded by new AU-C 800: Special Considerations- Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks.
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