Statement of Position Reporting on the Costs of Start-Up Activities April 3 AICPA members should consider the accounting principles in this Statement of. AICPA Statements of Position (SOPs), available full-text at the links below from the University of .. of SOP , Software revenue recognition full-text, March , Reporting on the costs of start-up activities full-text, April 3. STATEMENT OF POSITION The AICPA’s Accounting Standards Executive Committee (AcSEC) issued SOP (Reporting on the Costs of Start-Up.
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Disclosure of certain significant risks and uncertainties full-text. Audits of stock life insurance companies full-text March 23 Accounting for motion picture films; proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture films full-text March 26 Accounting for title insurance companies full-text January 31 Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text June 30 Accounting for real estate acquisition, development, and construction costs full-text December 22 Accounting for performance of construction-type and certain production-type contracts full-text July 15 Reporting practices concerning hospital-related organizations; August 1, Audits of state and local governmental entities receiving federal financial assistance; supplement to AICPA Audit and accounting guide, Audits iacpa state and local governmental units full-text.
Auditors’ reports under U. Accounting by hospitals for certain marketable equity securities full-text.
Performing agreed-upon procedures 985- that address annual claims prompt payment reports as required by the New Jersey Administrative Code full-text. Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text. Accounting for real estate syndication income full-text.
From Wikipedia, the free encyclopedia. Reports on audited financial statements of brokers and dealers in securities; amendment to AICPA audit and accounting guide Audits of brokers and dealers in securities alcpa. Amendment to scope of Statement of positionFinancial reporting by nonpublic investment partnerships, to include commodity pools full-text.
Retrieved from ” https: Accounting for leases full-text. Attest engagements on greenhouse gas emissions information full-text.
AICPA Statements of Position
Reports on audited financial statements of investment companies: Audits of not-for-profit organizations receiving federal awards; amendment to AICPA audit and accounting guides, Audits of providers of health care services, Audits aivpa voluntary health and welfare organizations, Audits of colleges and universities, and Audits of certain nonprofit organizations full-text.
Software revenue recognition full-text. Reporting on the costs of start-up activities full-text. Accounting practices in the record and music industry full-text. Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts full-text.
Auditor’s consideration of regulatory risk-based capital for life insurance enterprises full-text.
AICPA Statements of Position – Wikipedia
Financial accounting and reporting by hospitals operated by a governmental unit, July 31, ; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of state and local governmental units full-text. Accounting practices of real estate investment trusts: Accounting for future losses full-text. Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, ; amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOPAccounting and reporting by health and welfare benefit plans full-text.
Accounting for certain distribution costs of investment companies; amendment to AICPA audit and accounting guide, Audit of investment companies full-text.
SOP 98-5 brings uniformity to reporting start-up costs.
Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Reporting on management’s assessment pursuant to the life insurance ethical market conduct program aipa the Insurance Marketplace Standards Association full-text. Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicator full-text. Questions and answers on the term reasonably objective basis and other issues aipa prospective financial statements, February 10, ; amendment to AICPA Guide for prospective financial statements full-text.
Wop for research and development and similar costs full-text. Determination, disclosure, and financial statement presentation of income, capital gainand return of capital distributions by investment companies, February 1, ; amendment to AICPA audit and accounting guide, Audits of investment companies full-text. Auditor’s reporting on statutory financial statements of insurance enterprises; supersedes Statement of positionReports on audited financial statements of property and liability insurance companies, and amends AICPA audit sip accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies full-text.