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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Amendment to scope of Statement of positionFinancial reporting by nonpublic investment partnerships, to include commodity pools full-text. Reports on audited financial statements of investment companies: Accounting by cable television companies full-text. Reporting on the costs of start-up activities full-text. Accounting by certain entities including entities with trade receivables that lend to or finance the activities of others full-text.

Reports on audited financial statements of property and liability insurance companies, November 30, ; amendment to AICPA audit and accounting guide Audits of wop and liability insurance aivpa full-text.

Conceptual framework for accounting and reporting full-text. Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information. Application of aaicpa deposit, installment, and cost recovery methods in accounting for sales of real estate full-text.

Reporting financial highlights and schedule of investments by nonregistered investment partnerships: Accounting for advance refundings of tax-exempt debt, June 30, full-text.

Reports on the internal control structure in audits of brokers and dealers in securities full-text.

AICPA Statements of Position – Wikipedia

This page was last edited on 29 Julyat From Wikipedia, the free encyclopedia. Questions concerning profit recognition on sales of real estate full-text. Software revenue recognition full-text. Accounting for leases full-text. Accounting for the costs of computer software developed or obtained for internal use full-text. Accounting for future losses full-text.

Financial accounting and reporting by providers of prepaid health care services full-text. Financial reporting by not-for-profit health care entities for tax-exempt debt and certain funds whose use is limited; amendment to AICPA industry audit guide, Hospital audit guide full-text. Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text. Financial accounting and reporting 985 high-yield debt securities by investment companies, January 28, ; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text.

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Reporting on management’s assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Association full-text. Disclosure in annual stockholder reports; so on Securities Exchange Act release no.

Accounting for origination costs and loan and commitment fees in the mortgage banking industry full-text. Foreign currency accounting and financial statement presentation for investment companies, April 22, ; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text.

Reporting on advertising costs full-text. Contingencies arising from energy shortages full-text. The full-text in the list below links to reproductions of SOPs as originally issued. Presentation and disclosure of financial forecasts full-text. Accrual of revenues and expenditures by state and local governmental units full-text. Accounting practices in the mortgage banking industry full-text. Accounting by agricultural producers and agricultural cooperatives 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.

Accounting for real estate acquisition, development, and construction costs full-text. Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text.

AICPA Statements of Position

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. 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.

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Financial accounting and reporting by continuing care retirement communities, November 28, ; amendment to AICPA audit and accounting guide Audits of providers of health care services full-text. 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. Accounting practices in the broadcasting industry full-text. Audit and Attest SOPs were acpa to 98- 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.

Financial reporting by nonpublic investment partnerships full-text. Audits of state and local governmental entities receiving federal financial assistance; supplement to AICPA Audit and accounting guide, Audits of state and local governmental units full-text. Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statements full-text. Report on the internal control structure in audits of futures 9-5 merchants ; February 12,amendment to AICPA audit and accounting guide, Audits aixpa brokers and dealers in securities full-text.

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.

Disclosures of certain matters in the financial statements of insurance enterprises full-text. Questions concerning accountants’ services on prospective financial 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. Accounting for certain loans or debt securities 98–5 in a transfer full-text. Accounting for costs to sell and rent, and initial rental ssop of, real estate projects full-text.

Accounting for asserted and unasserted medical malpractice claims of health care providers and related issues full-text.