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 for the costs of computer software developed or obtained for internal use full-text. Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Accrual of qicpa and expenditures by state and local governmental units full-text.

Financial accounting and reporting by face-amount certificate companies full-text. Contingencies arising from energy shortages full-text. Reporting on advertising costs full-text.

Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text. Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts full-text.

Reporting pursuant to the Association for Investment Management and Research performance presentation standards full-text.

Accounting practices in the broadcasting industry full-text. Reporting the effects of general price-level changes in financial statements 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.

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. 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.

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Rescission of Accounting Principles Board statements 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.

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

Financial accounting and reporting for high-yield debt securities by investment companies, January 28, ; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text. Reporting of related entities by not-for-profit organizations; amendment to AICPA industry audit guides, Audits of voluntary health and welfare organizations and Audits of colleges and universities, AICPA audit and accounting guide, Audits of certain nonprofit organizations, and SOPAccounting principles and reporting practices for certain nonprofit organizations full-text.

Financial accounting and reporting by investment companies, April 15, 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, Accounting practices of real estate investment trusts full-text.

Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text. Accounting by sicpa or distributors of films 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 sopp full-text.

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Wop on the internal control structure in audits of futures commission merchants ; February 12,amendment to AICPA audit and accounting guide, Audits of brokers and dealers in securities full-text.

AICPA Statements of Position

Aifpa for foreclosed assets full-text. Disclosure in annual stockholder reports; comments on Securities Exchange Act release no.

Questions concerning accountants’ services on prospective financial 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.

AICPA Statements of Position – Wikipedia

Financial highlights of separate accounts: Engagements to perform year agreed-upon procedures attestation engagements pursuant to rule 17a-5 of the Securities Exchange Act ofrule 17Ad of the Securities Exchange Act ofand advisories no.

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 for product financing arrangements, Dec. Attest engagements on greenhouse gas emissions information full-text.

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Reporting practices concerning hospital-related organizations; August 1, Accounting for advance refundings of tax-exempt debt, June 30, full-text.

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Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text. Accounting and financial reporting by governmental units; amendment to Aicppa Industry audit guide, Audits of state and local governmental units full-text. Disclosures of certain matters in the financial statements of insurance enterprises full-text.