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Society of Washington Artists, Post Office Box 2992, Vancouver, Washington, 98668 V O LU M E 36 I S SU E 2 O C T OB E R 2 014 Inside this issue: From Our President. ...... Marietta Raider Hello Members,

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What is o c t ob?

OCTOB stands for Other Comprehensive Basis of Accounting.

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Entities that choose to use the Other Comprehensive Basis of Accounting are required to file OCTOB.

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OCTOB is typically filled out by following the accounting standards specific to the Other Comprehensive Basis of Accounting.

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The purpose of OCTOB is to provide financial information using an alternative basis of accounting.

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Entities using OCTOB must report financial information following the principles of the Other Comprehensive Basis of Accounting.

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