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AICPA SOP 98-5 PDF

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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The full-text in the list below links to reproductions of SOPs as originally issued. Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts full-test.

Deferral of the effective date of a provision of SOPSoftware revenue recognition full-text. Accounting for and reporting of certain defined contribution plan investments and other disclosure matters; amendment to the AICPA audit and accounting guide, Audits of employee benefit plans full-text. Accounting by producers or distributors of films full-text.

Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Accounting practices of real estate investment trusts: Accounting and reporting by health and welfare benefit plans, August 3, ; amendment to AICPA audit and accounting guide, Audit of employee benefit plans full-text.

Reports on audited financial statements of investment companies: Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts full-text. Accounting for research and development and similar costs full-text. Accounting for advance refundings of tax-exempt debt, June 30, full-text. Performing agreed-upon procedures engagements that address internal control over derivative transactions by the New York State insurance law full-text.

Iacpa for asserted and aipca medical malpractice claims of health care providers and related issues full-text. Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text.

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AICPA Statements of Position – Wikipedia

Audit and Attest SOPs were issued to revise or supplement the AICPA’s Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. Reporting on management’s assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Association full-text.

Reporting pursuant to the Association for Investment Management and Research performance presentation standards full-text. Audits of aica and local governmental entities receiving federal financial aipa supplement to AICPA Audit and accounting guide, Audits aic;a state and local governmental units full-text. Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text.

Accounting for product financing arrangements, Dec. Accounting practices of real estate investment trusts full-text. Accounting for certain distribution costs of investment companies; amendment to AICPA audit and accounting guide, Audit of investment companies full-text. Accounting for foreign currency translation, May 17, full-text. Accounting for interfund transfers of state and local government units full-text.

Disclosure of certain information by financial institutions about debt securities held as assets, November 30, ; amendment to AICPA audit and accounting guides Sip of banks, Audits of credit unions, Audits of finance companies including independent and captive financing activities of other companiesAudits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companies full-text. Revenue recognition when right of return exists.

From Wikipedia, the free encyclopedia. Recognition of profit on sales of receivables with recourse full-text. List of Statements of Position [ edit ] No. Reporting aixpa banks of investment securities gains or losses, December 31, ; amendment to AICPA industry audit guide Audits of banks full-text.

Auditing health care third-party revenues and related receivables aixpa. Accounting practices in the record and music industry full-text.

AICPA Statements of Position

Official title Issued on Contingencies arising from energy shortages full-text January 24 Accounting for research and development and similar costs full-text February 28 Disclosure in annual stockholder reports; comments on Securities Exchange Act release no. Accounting for title insurance companies full-text.

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Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information. Presentation and disclosure of financial forecasts full-text. Views Read Edit View history. 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.

Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13,amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text. Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text.

Disclosure of certain significant risks and uncertainties full-text.

Conceptual framework for accounting and reporting full-text. Financial accounting and reporting by providers of prepaid health care services full-text. Contingencies arising from energy shortages full-text.

SOP 98-5 brings uniformity to reporting start-up costs.

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 aop accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies full-text.

Reporting the effects of general aicpaa changes in financial statements full-text. Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text.

Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Accounting for performance of construction-type and certain production-type contracts full-text.