An other comprehensive basis of accounting (OCBOA) is a non-GAAP accounting framework that is used to generate financial statements.| AccountingTools
The GAAP hierarchy defines the level of authority of different accounting pronouncements. When researching an issue, start at the top of the hierarchy.| AccountingTools
Accounting is perhaps one of the most difficult aspects of managing an HOA. Here's an HOA accounting guide to help your board through it!| Hoa Management .com