C.G.A. means Certified General Accountant.
PAS could mean: Personal Accounting System, Personnel Accounting System, or Personnel Accounting Symbol.
OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means a definite set of criteria, other than accounting principles generally accepted in the United States of America or International Financial Reporting Standards (IFRSs), having substantial support underlying the preparation of financial statements prepared pursuant to that basis.
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