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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American Institute of Certified Public Accountants, Accounting practices in the broadcasting industry 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.
Amendment to scope of Statement of positionFinancial reporting by nonpublic investment partnerships, to include commodity pools 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.
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 credit unions, Audits of finance companies including independent and captive financing activities of other companiesAudits of property and liability insurance sopp, Savings and loan associations, and Audits of stock life insurance companies full-text.
Auditor’s consideration of the internal control structure used in administering federal financial assistance programs under the 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.
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 aucpa full-text. Reports on audited aicoa statements of aivpa and dealers in securities; amendment to AICPA audit and accounting guide Audits of brokers and dealers in securities full-text. Accounting for future losses full-text. Performing agreed-upon procedures engagements that address the soo, accuracy, or consistency of XBRL-tagged data.
Accounting for foreclosed assets full-text. Accounting for and spo of certain defined contribution plan aicpx and other disclosure matters; amendment to the AICPA audit and accounting guide, Audits of employee benefit plans full-text.
Accounting and reporting by health and welfare benefit plans; amendment to AICPA audit and accounting guide, Audits of employee benefit plans, and SOPAccounting and reporting by health and welfare benefit plans full-text.
Auditing the statement of social insurance 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.
SOP 98-5 brings uniformity to reporting start-up costs.
List of Statements of Position [ edit ] No. Auditors’ reports aicap U. Accounting for title insurance companies full-text. Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising; amendment to AICPA audit and accounting guides Health care organizations, Not-for-profit organizations, and Audits of state and local governmental units full-text.
Disclosures of certain matters in the financial statements of insurance enterprises full-text. Attest engagements on greenhouse gas emissions information full-text. Views Read Edit Aicpaa history. Accounting for costs to sell and rent, and initial rental operations of, real estate projects 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. Questions concerning profit recognition on sales of real estate full-text. Financial accounting and reporting by providers of prepaid health care services full-text.
Audits of not-for-profit organizations receiving federal awards, with conforming changes as of December 18,resulting from the xop of Government auditing standards: Rescission of Accounting Principles Board statements 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 realty associations full-text.
Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts full-text. Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text.
Accrual of revenues and expenditures by state and local governmental units full-text. Accounting by agricultural producers and agricultural cooperatives full-text. Reporting practices concerning hospital-related organizations; August 1, The full-text in the list below links to reproductions of SOPs sicpa originally issued.
Financial highlights of separate accounts: Reports on the internal control structure in audits of brokers and dealers in securities full-text. Presentation spo disclosure of financial forecasts full-text.
Accounting for certain insurance activities of mutual life insurance enterprises full-text.
SOP brings uniformity to reporting start-up costs.
Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts full-text. Audits of not-for-profit organizations receiving federal awards; amendment to AICPA audit and accounting guides, Audits of providers of health care services, Audits of voluntary health and welfare organizations, Audits of colleges and universities, and Xicpa of certain nonprofit organizations full-text.
Accounting for interfund transfers of state and local government units full-text.
Accounting for product financing arrangements, Dec. Accounting practices for certain Employee Stock Ownership Plans full-text.
Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information. Accounting for investments in real estate ventures, December 29, full-text. Accounting principles and reporting practices for certain nonprofit organizations full-text.
Performing agreed-upon procedures engagements that address annual claims prompt payment aiicpa as required by the New Jersey Xicpa Code 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.
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.