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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Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text. Definition of the term substantially akcpa same for holders of debt instruments, as used in certain audit iacpa 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 aicppa dealers in securities and Savings and loan associations full-text.

Accounting for advance refundings of tax-exempt debt, June 30, 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.

Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Accounting by hospitals for certain marketable equity securities full-text.

Illustrative auditor’s reports on financial statements of employee benefit plans comporting with statement on auditing standards no. Software revenue recognition full-text.

Reporting practices concerning hospital-related organizations; August 1, Questions concerning accountants’ services on prospective financial statements full-text. Financial highlights of separate accounts: Accounting by producers or distributors of films full-text. Auditor’s reporting on statutory financial statements of insurance enterprises; supersedes Statement of positionReports on audited financial statements of property and liability insurance companies, and amends AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies full-text.

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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. 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.

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.

SOP brings uniformity to reporting start-up costs.

Deferral of the effective date of a provision of SOPSoftware revenue recognition 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. Performing agreed-upon procedures engagements that address internal control over derivative transactions by the New York State insurance law full-text.

Accounting for real estate acquisition, development, and construction costs full-text. Accounting for dollar repurchase, dollar reverse aicpz agreements by sellers-borrowers; amendment to AICPA audit and accounting guide, Savings and loan associations full-text.

Views Read Edit View history. Reporting financial highlights and schedule of investments by nonregistered investment partnerships: Accounting aicpx of real estate investment trusts: Environmental remediation liabilities, including auditing guidance full-text.

Accounting for product financing arrangements, Dec. Amendment to scope of Statement of positionFinancial reporting by nonpublic investment partnerships, to include commodity pools 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.

AICPA Statements of Position – Wikipedia

Accounting practices in the mortgage banking industry full-text. Accounting for real estate syndication income full-text. Auditing the statement of social insurance full-text.

Reporting pursuant to the Association for Investment Management and Research performance presentation standards full-text. Modification of SOPSoftware revenue recognitionwith respect to certain transactions full-text. Financial accounting and reporting for high-yield debt securities by investment companies, January 28, ; amendment to AICPA Audit and accounting guide, 89-5 of investment companies full-text.

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Accounting by insurance and other enterprises for insurance-related assessments full-text. Accounting for performance of construction-type and certain production-type contracts full-text. Financial reporting by nonpublic investment partnerships full-text.

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

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.

Accounting for future losses full-text.

Accounting for foreclosed assets full-text. Accounting practices for certain Employee Stock Ownership Plans full-text. This page was last edited on 29 Julyat Accounting for foreign currency translation, May 17, full-text. Questions concerning profit recognition on sales of real estate full-text. Accounting and reporting by health and welfare benefit plans; amendment to AICPA audit and accounting wop, Audits of employee benefit plans, and SOP 98–5, Accounting and reporting by health and welfare benefit plans full-text.

Presentation and disclosure of financial forecasts full-text. Disclosure in annual stockholder reports; comments on Securities Exchange Act release no.

AICPA Statements of Position

Reports on the internal control structure in audits of brokers and dealers in securities 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 aipa of SOPexample 26 full-text. Accounting practices of real estate investment trusts full-text. Accounting principles and reporting practices for qicpa nonprofit organizations full-text.

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

Accounting for certain insurance activities of mutual life insurance enterprises full-text.