AICPA SOP 98-5 PDF

AICPA SOP 98-5 PDF

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May 3, 2020

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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Financial accounting and reporting by investment companies, April 15, full-text. Accounting dop of real estate investment trusts full-text. 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. By using this site, you agree to the Terms of Use and Privacy Policy.

From Wikipedia, the free encyclopedia. Reporting by banks of investment securities gains or losses, December 31, ; amendment to AICPA industry audit guide Audits of banks full-text. Accounting for research and development and similar costs 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 governmental units full-text.

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

Accounting by cable television companies full-text. Accounting for performance of construction-type and certain production-type contracts full-text.

Reporting of related entities by not-for-profit organizations; aicp 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.

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Accrual of revenues and expenditures by state and local governmental units full-text. Accounting for leases full-text.

AICPA Statements of Position – Wikipedia

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. Illustrative auditor’s reports on financial statements of employee benefit plans comporting with statement on auditing standards no.

Accounting practices in the record and music industry full-text. Revenue recognition when slp of return exists.

Conceptual framework for accounting and reporting full-text. Accounting for and reporting ajcpa 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. 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.

Views Read Edit View history. Accounting practices of real estate investment trusts: Performing agreed-upon procedures engagements that address annual claims prompt payment reports as required by the New Jersey Administrative Code full-text. Disclosure in annual stockholder reports; comments on Securities Exchange Act release no. Reporting practices concerning hospital-related organizations; August 1, Accounting for the costs of computer software developed or obtained for internal use full-text.

SOP brings uniformity to reporting start-up costs.

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.

Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information. Accounting for advance refundings of tax-exempt debt, June 30, full-text. Accounting practices for certain Employee Stock Ownership Plans full-text.

Reporting on management’s assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Association 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 Audits of certain nonprofit organizations full-text.

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Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts full-text. Audits of stock life insurance companies full-text. Accounting for product financing arrangements, Dec.

Questions concerning profit recognition on sales of real estate 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 for title insurance companies full-text. Accounting for costs to sell and rent, and initial rental operations of, real estate projects 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.

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. Disclosure of certain significant risks and uncertainties full-text. Contingencies arising from energy shortages full-text.

Reporting pursuant to the Association for Investment Management and Research performance presentation standards full-text. Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text.

Accounting for real estate time-sharing transactions full-text. Attest engagements on greenhouse gas emissions information full-text. Accounting for future losses full-text. Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text.