This self-paced course is designed for CAS professionals seeking to explore alternative accounting methods outside of US GAAP. It walks through the essentials of special purpose frameworks (SPFs), including pure cash basis, modified cash basis, and tax basis accounting. You’ll gain clarity on the application and implications of these frameworks, as well as relevant authoritative guidance such as AU-C Section 800 and SSARS Nos. 21–24. Understand when and why businesses might opt for these methods and how to properly prepare and report financial statements using these bases.