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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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. The full-text in the list below links to reproductions of SOPs as originally issued. From Wikipedia, the free encyclopedia.

SOP brings uniformity to reporting start-up costs.

List of Statements of Position [ edit ] No. 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.

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, American Institute of Certified Public Accountants, Retrieved from ” https: Views Read Edit View history.

This page was last edited on 29 Julyat By using this site, you agree to the Terms of Use and Privacy Policy. Contingencies arising from energy shortages full-text.

Accounting for research and development and similar costs full-text. Disclosure in annual stockholder reports; comments on Securities Exchange Act release no.

Reporting the effects of general price-level changes in financial statements full-text. Accounting for future losses full-text.

Accounting for foreign currency translation, May 17, full-text. Recognition of profit on sales of receivables with recourse full-text. Conceptual framework for accounting and reporting full-text.

Accounting for leases full-text. Financial accounting and reporting by face-amount certificate companies full-text. Accounting practices in the mortgage banking industry full-text. Revenue recognition when right of return exists.

Accounting practices of real estate investment trusts full-text. Accrual of revenues and expenditures by state and local governmental units full-text. Presentation and disclosure of financial forecasts full-text.

Accounting practices in the broadcasting industry full-text. Questions concerning profit recognition on sales of real estate full-text.

Accounting practices in the record and music industry full-text. Accounting for origination costs and loan and commitment fees in the mortgage banking industry full-text. Accounting practices for certain Employee Stock Ownership Plans 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 by hospitals for certain marketable equity securities full-text. Accounting practices of real estate investment trusts: Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text. Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text. Accounting for advance refundings of tax-exempt debt, June 30, full-text.

Accounting for property and liability insurance companies; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of fire and casualty insurance companies full-text. 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 skp units full-text.

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Accounting for product financing arrangements, Dec. Accounting for investments in real estate ventures, December 29, full-text. Accounting principles and reporting practices for certain nonprofit organizations full-text. Accounting by cable television companies full-text.

Audits of stock aifpa insurance companies full-text. Accounting for title insurance companies full-text.

Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text. Accounting for real estate acquisition, development, and construction costs full-text. Accounting for performance of construction-type and certain production-type contracts full-text. Reporting practices concerning hospital-related organizations; August 1, Accounting and financial reporting for personal financial statements; an amendment to AICPA 988-5 audit guide, Audits of personal financial statements full-text.

Reporting by banks of investment securities gains or losses, December 31, ; amendment to AICPA industry audit guide Audits of banks 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 aica. Accounting for dollar repurchase, dollar reverse repurchase agreements by sellers-borrowers; amendment to AICPA audit and accounting guide, Savings and loan associations full-text.

Accounting by agricultural producers and agricultural cooperatives full-text. Reporting repurchase-reverse repurchase agreements and mortgage-backed certificates by savings and loan associations ; amendment to AICPA audit and accounting guide, Savings and loan associations full-text.

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

Accounting for asserted and unasserted medical malpractice claims of health care providers and related issues full-text. Accounting for joint costs of informational materials and aivpa of not-for-profit organizations that include a fund-raising appeal full-text. Accounting for developmental and preoperating costs, purchases, and exchanges of take-off and landing slots, and airframe modifications; September 30,amendment to AICPA industry audit guide, Audits of airlines full-text.

Illustrative auditor’s reports on financial statements of employee benefit plans comporting with statement on auditing standards no. Reports on audited financial statements of brokers and dealers in securities; amendment to AICPA zicpa and accounting guide Audits of brokers and dealers in securities full-text.

Reports on audited financial statements of investment companies: Questions concerning accountants’ services on prospective financial statements full-text.

Reports on the internal control structure in audits of brokers and dealers in securities full-text. Financial accounting and reporting by providers of prepaid health care services full-text. 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. Accountants’ services on prospective financial statements for internal use only and partial presentations full-text.

AICPA Statements of Position – Wikipedia

Report 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. 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.

Auditors’ reports under U. Financial reporting by entities in reorganization under the bankruptcy code full-text. 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.

Auditor’s consideration of the internal control structure used in administering aicppa financial assistance programs under 98- Single Audit Act, November 28, ; amendment to AICPA audit and accounting guide, Audits of state and local governmental units, and supersession of SOPexample 26 full-text.

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

Disclosure of aipa information by financial institutions about debt securities held as assets, November 30, ; amendment to AICPA audit and accounting guides Audits 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.

Software revenue recognition full-text.

Accounting for real estate syndication income 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. Accounting for foreclosed assets full-text. Auditing insurance entities’ loss reserves, May 29, ; supplement to AICPA Audit and accounting guide, Audits of property and liability insurance companies full-text.

Audits of property and liability insurance companies 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. Audits of state and local governmental entities receiving federal financial assistance; supplement to 988-5 Audit and accounting guide, Audits of state and local governmental units full-text. Aocpa of not-for-profit organizations receiving federal awards; amendment to AICPA audit and accounting 988-5, Audits of providers of health care services, Audits of voluntary health and welfare organizations, Audits of colleges and universities, and Audits of certain nonprofit organizations full-text.

Audits of not-for-profit organizations receiving federal awards, with conforming changes as of December 18,resulting from the issuance of Government auditing standards: 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.

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.

Rescission of Accounting Principles Board statements 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 required supplementary information accompanying compiled or reviewed financial statements of common interest realty associations, April 23, ; amendment to AICPA audit and accounting zop, Common interest realty associations full-text.

Reporting on advertising costs full-text. Aivpa consideration of regulatory risk-based capital for life insurance enterprises 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.

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. 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.

Disclosures of certain matters in the financial statements of insurance enterprises full-text. Disclosure of certain significant risks and uncertainties full-text. Accounting for certain insurance activities of mutual life insurance enterprises full-text. Financial reporting by nonpublic investment partnerships full-text.