[shanek327]

Becker Question –

Have some confusion, hoping someone can clarify.

the lecture states to include an ’emphasis of matter paragraph’ if FS’s are prepared using a special purpose framework.

However, when the lecturer shows an example from the textbook, there is no ’emphasis of matter’ paragraph but there is a ‘basis of accounting’ paragraph…is this the same thing???

FAR - 75
AUD - 78
BEC - 82
REG - 77

2 Corinthians 5:21

Our value does not come from our skills and abilities, as good as they may be; it does not come from our GPA, our job, a promotion from that job to a better job, our success on the CPA exam, or anything of the like; but our value comes from the fact that we have a Creator who loves us, cares for us, and desires to help us navigate the rough waters of this life in a way that provides security, hope, and true, everlasting joy while we anticipate the life to come, with Him.