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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Accounting practices in the broadcasting industry full-text. Questions and answers on the term reasonably objective basis and other issues affecting prospective financial statements, February 10, ; amendment to AICPA Guide for prospective financial statements full-text.
Application of the requirements of accounting research bulletins, opinions of the Accounting Principles Board, and statements and interpretations of the Financial Accounting Standards Board to not-for-profit organizations full-text.
985- engagements on greenhouse gas emissions information full-text. Retrieved from ” https: Accounting principles and reporting practices for certain nonprofit organizations full-text. Foreign currency accounting and financial statement presentation for investment companies, April 22, ; amendment to AICPA Audit and accounting guide, Audits of aidpa companies full-text.
SOP brings uniformity to reporting start-up costs.
From Wikipedia, the free encyclopedia. Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Financial reporting by entities in reorganization under the bankruptcy zicpa full-text.
Accounting for investments in real estate ventures, December 29, full-text. Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies.
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Rescission of Accounting Principles Board statements full-text. Accounting for and reporting of postretirement medical benefit h features of defined benefit pension plans; amendment to the AICPA audit and accounting guide, Audits of employee benefit plans full-text. Engagements to perform year agreed-upon procedures wicpa engagements pursuant to rule 17a-5 of the Securities Exchange Act ofrule 17Ad of the Securities Exchange Act ofand advisories no.
Accounting by producers or distributors of films full-text. Accounting practices slp real estate investment trusts full-text. Accounting for performance of construction-type and certain production-type contracts full-text. List of Statements of Position [ edit ] No.
Performing agreed-upon procedures engagements that address internal control over derivative transactions by the New York State insurance law full-text. Disclosure of certain information by financial institutions about debt securities held as assets, November 30, ; amendment to AICPA audit and accounting guides Audits of banks, Audits of aicpw 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.
Reporting on required supplementary information accompanying compiled or reviewed financial statements of common interest realty associations, April 23, ; amendment to AICPA audit and accounting guide, Common interest spo associations full-text.
AICPA Statements of Position
Guidance to practitioners in conducting and reporting on an agreed-upon procedures engagement to assist management in evaluating the effectiveness of its corporate compliance program full-text. Reports on audited financial statements of investment companies: Accounting by participating mortgage loan borrowers full-text. Reports on audited financial statements of property and liability insurance companies, November 30, ; amendment to AICPA audit and accounting guide Audits of aifpa and liability insurance companies full-text.
Contingencies arising from energy shortages full-text. Illustrative auditor’s reports on financial statements of employee benefit plans comporting with statement on auditing standards no. Accounting by agricultural producers and agricultural cooperatives spp.
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. Accountants’ services on prospective financial statements for internal use only and partial presentations full-text.
Reporting on management’s assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Association full-text. Revenue recognition when right of return exists. The full-text in the list below links to reproductions of SOPs as originally issued.
Auditor’s reports in audits of state and local governmental units; August 11,amendment to AICPA audit and accounting guide Audits of state and local governmental units full-text.
Financial accounting and reporting by providers of prepaid health care services full-text. Disclosures of certain matters in the financial statements of insurance enterprises full-text.
AICPA Statements of Position – Wikipedia
This page was last edited on 29 Julyat Accounting for leases full-text. Financial accounting and reporting by investment companies, April 15, full-text.
Accounting for interfund transfers of state and local government units full-text. Accounting for foreign currency translation, May 17, full-text. 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 full-text.
Accounting practices for certain Employee Stock Ownership Plans full-text. Accounting for real estate acquisition, development, and construction costs full-text.