AICPA Statements of Position (SOPs), available full-text at the links below from the
University of Mississippi
The University of Mississippi (byname Ole Miss) is a public research university that is located adjacent to Oxford, Mississippi, and has a medical center in Jackson. It is Mississippi's oldest public university and its largest by enrollment.
...
's Library Digital Collections with the permission of the
American Institute of Certified Public Accountants (AICPA), have been issued by the AICPA's Accounting Standards Division since 1974 and are meant to influence the development of
accounting
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "languag ...
standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.
[''AICPA Technical Practice Aids as of June 1, 2008.'' American Institute of Certified Public Accountants, 2008]
Those SOPs dealing with accounting standards are superseded by the
FASB'sbr>
Accounting Standards Codification
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. These SOPs have the same authority as the AAGs.
The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication ''Technical Practice Aids'' which began in 1977.
List of Statements of Position
{, class="wikitable sortable"
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! width="100", No. !! width="600", Official title !! width="150", Issued on
, -
, align="center" , 74-1, , Contingencies arising from
energy shortage
An energy crisis or energy shortage is any significant bottleneck in the supply of energy resources to an economy. In literature, it often refers to one of the energy sources used at a certain time and place, in particular, those that supply n ...
full-text, align="center" , 1974 January 24
, -
, align="center" , 74-1, , Accounting for
research and development
Research and development (R&D or R+D), known in Europe as research and technological development (RTD), is the set of innovative activities undertaken by corporations or governments in developing new services or products, and improving existi ...
and similar cost
full-text, align="center" , 1974 February 28
, -
, align="center" , 74-2, , Disclosure in annual stockholder reports; comments on
Securities Exchange Act
The Securities Exchange Act of 1934 (also called the Exchange Act, '34 Act, or 1934 Act) (, Codification (law), codified at et seq.) is a law governing the secondary market, secondary trading of securities (stocks, Bond (finance), bonds, and de ...
release no. 1059
full-text, align="center" , 1974 March 7
, -
, align="center" , 74-3, , Reporting the effects of general price-level changes in financial statement
full-text, align="center" , 1974 April 5
, -
, align="center" , 74-4, , Accounting for future losse
full-text, align="center" , 1974 April 25
, -
, align="center" , 74-5, , Accounting for
foreign currency
A currency, "in circulation", from la, currens, -entis, literally meaning "running" or "traversing" is a standardization of money in any form, in use or circulation as a medium of exchange, for example banknotes and coins.
A more general de ...
translation, May 17, 197
full-text, align="center" , 1974 April 25
, -
, align="center" , 74-6, , Recognition of profit on sales of
receivable
Accounts receivable, abbreviated as AR or A/R, are legally enforceable claims for payment held by a business for goods supplied or services rendered that customers have ordered but not paid for. These are generally in the form of invoices raised b ...
s with recours
full-text, align="center" , 1974 June 14
, -
, align="center" , 74-8, , Financial accounting and reporting by colleges and universitie
full-text, align="center" , 1974 August 31
, -
, align="center" , 74-9, , Conceptual framework for accounting and reportin
full-text, align="center" , 1974 August 31
, -
, align="center" , 74-10, , Accounting for lease
full-text, align="center" , 1974 October 11
, -
, align="center" , 74-11, , Financial accounting and reporting by
face-amount certificate companiesbr>
full-text, align="center" , 1974 December 10
, -
, align="center" , 74-12, , Accounting practices in the
mortgage bank
Mortgage bank is a bank that specializes in originating and/or servicing mortgage loans. In the United States, a mortgage bank is a state-licensed banking entity that makes mortgage loans directly to consumers. The difference between a mortgage b ...
ing industr
full-text, align="center" , 1974 December 30
, -
, align="center" , 75-1, , Revenue recognition when
right of return exist
full-text, align="center" , 1975
, -
, align="center" , 75-2, , Accounting practices of
real estate investment trust
A real estate investment trust (REIT) is a company that owns, and in most cases operates, income-producing real estate. REITs own many types of commercial real estate, including office and apartment buildings, warehouses, hospitals, shopping cente ...
full-text, align="center" , 1975 June 27
, -
, align="center" , 75-3, , Accrual of revenues and expenditures by state and local governmental unit
full-text, align="center" , 1975 July 31
, -
, align="center" , 75-4, , Presentation and disclosure of financial forecast
full-text, align="center" , 1975 August
, -
, align="center" , 75-5, , Accounting practices in the
broadcasting industrybr>
full-text, align="center" , 1975 December 29
, -
, align="center" , 75-6, , Questions concerning profit recognition on sales of real estat
full-text, align="center" , 1975 December 29
, -
, align="center" , 76-1, , Accounting practices in the record and music industr
full-text, align="center" , 1976 August 25
, -
, align="center" , 76-2, , Accounting for origination costs and loan and commitment fees in the mortgage banking industr
full-text, align="center" , 1976 August 25
, -
, align="center" , 76-3, , Accounting practices for certain
Employee Stock Ownership Plan
Employee stock ownership, or employee share ownership, is where a company's employees own shares in that company (or in the parent company of a group of companies). US employees typically acquire shares through a share option plan. In the UK, Emp ...
full-text, align="center" , 1976 December 20
, -
, align="center" , 77-1, , Financial accounting and reporting by investment companies, April 15, 197
full-text, align="center" , 1977 April 15
, -
, align="center" , 77-2, , Accounting for interfund transfers of state and local government unit
full-text, align="center" , 1977 September 1
, -
, align="center" , 78-1, , Accounting by hospitals for certain marketable equity securitie
full-text, align="center" , 1978 May 1
, -
, align="center" , 78-2, , Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-
full-text, align="center" , 1978 May 12
, -
, align="center" , 78-3, , Accounting for costs to sell and rent, and initial rental operations of,
real estate
Real estate is property consisting of land and the buildings on it, along with its natural resources such as crops, minerals or water; immovable property of this nature; an interest vested in this (also) an item of real property, (more general ...
project
full-text, align="center" , 1978 June 30
, -
, align="center" , 78-4, , Application of the deposit, installment, and cost recovery methods in accounting for sales of real estat
full-text, align="center" , 1978 June 30
, -
, align="center" , 78-5, , Accounting for advance refundings of tax-exempt debt, June 30, 1978
full-text, align="center" , 1978 June 30
, -
, align="center" , 78-6, , Accounting for
property
Property is a system of rights that gives people legal control of valuable things, and also refers to the valuable things themselves. Depending on the nature of the property, an owner of property may have the right to consume, alter, share, r ...
and
liability insurance
Liability insurance (also called third-party insurance) is a part of the general insurance system of risk financing to protect the purchaser (the "insured") from the risks of liabilities imposed by lawsuits and similar claims and protects the i ...
companies; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of
fire
Fire is the rapid oxidation of a material (the fuel) in the exothermic chemical process of combustion, releasing heat, light, and various reaction Product (chemistry), products.
At a certain point in the combustion reaction, called the ignition ...
and
casualty insurance Casualty insurance is a defined term which broadly encompasses insurance not directly concerned with life insurance, health insurance, or property insurance.
Casualty insurance is mainly liability coverage of an individual or organization for ne ...
companies
full-text, align="center" , 1978 July 28
, -
, align="center" , 78-7, , Financial accounting and reporting by hospitals operated by a governmental unit, July 31, 1978; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of state and local governmental units
full-text, align="center" , 1978 July 31
, -
, align="center" , 78-8, , Accounting for product financing arrangements, Dec. 26, 1978
full-text, align="center" , 1978 December 26
, -
, align="center" , 78-9, , Accounting for investments in real estate ventures, December 29, 1978
full-text, align="center" , 1978 December 29
, -
, align="center" , 78-10, , Accounting principles and reporting practices for certain
nonprofit organization
A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...
s
full-text, align="center" , 1978 December 31
, -
, align="center" , 79-1, , Accounting for
municipal bond
A municipal bond, commonly known as a muni, is a Bond (finance), bond issued by state or local governments, or entities they create such as authorities and special districts. In the United States, interest income received by holders of municipal ...
funds; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of investment companies
full-text, align="center" , 1979 January 15
, -
, align="center" , 79-2, , Accounting by
cable television
Cable television is a system of delivering television programming to consumers via radio frequency (RF) signals transmitted through coaxial cables, or in more recent systems, light pulses through fibre-optic cables. This contrasts with broa ...
companie
full-text, align="center" , 1979 March 12
, -
, align="center" , 79-3, , Accounting for investments of stock
life insurance
Life insurance (or life assurance, especially in the Commonwealth of Nations) is a contract between an insurance policy holder and an insurer or assurer, where the insurer promises to pay a designated beneficiary a sum of money upon the death ...
companies; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide: Audits of stock life insurance companie
full-text, align="center" , 1979 March 23
, -
, align="center" , 79-4, , Accounting for
motion picture
A film also called a movie, motion picture, moving picture, picture, photoplay or (slang) flick is a work of visual art that simulates experiences and otherwise communicates ideas, stories, perceptions, feelings, beauty, or atmosphere ...
films; proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture film
full-text, align="center" , 1979 March 26
, -
, align="center" , 80-1, , Accounting for
title insurance
Title insurance is a form of indemnity insurance predominantly found in the United States and Canada which insures against financial loss from defects in title to real property and from the invalidity or unenforceability of mortgage loans. Unlike ...
companie
full-text, align="center" , 1980 January 31
, -
, align="center" , 80-2, , Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental unit
full-text, align="center" , 1980 June 30
, -
, align="center" , 80-3, , Accounting for real estate acquisition, development, and
construction
Construction is a general term meaning the art and science to form objects, systems, or organizations,"Construction" def. 1.a. 1.b. and 1.c. ''Oxford English Dictionary'' Second Edition on CD-ROM (v. 4.0) Oxford University Press 2009 and com ...
cost
full-text, align="center" , 1980 December 22
, -
, align="center" , 81-1, , Accounting for performance of construction-type and certain production-type contract
full-text, align="center" , 1981 July 15
, -
, align="center" , 81-2, , Reporting practices concerning hospital-related organizations; August 1, 1981 : proposal to the Financial Accounting Standards Board to amend AICPA Industry audit guide, "Hospital audit guide.
full-text, align="center" , 1981 August 1
, -
, align="center" , 82-1, , Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statement
full-text, align="center" , 1982 October 1
, -
, align="center" , 83-1, , Reporting by banks of
investment securities gains or losses, December 31, 1983; amendment to AICPA industry audit guide Audits of bank
full-text, align="center" , 1983 December 31
, -
, align="center" , 85-1, , 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, align="center" , 1985 January 1
, -
, align="center" , 85-2, , Accounting for dollar repurchase, dollar reverse repurchase agreements by sellers-borrowers; amendment to AICPA audit and accounting guide, Savings and loan associations
full-text, align="center" , 1985 January 1
, -
, align="center" , 85-3, , Accounting by agricultural producers and agricultural cooperatives
full-text, align="center" , 1985 April 30
, -
, align="center" , 86-1, , Reporting repurchase-reverse repurchase agreements and mortgage-backed certificates by
savings and loan association
A savings and loan association (S&L), or thrift institution, is a financial institution that specializes in accepting savings deposits and making mortgage and other loans. The terms "S&L" or "thrift" are mainly used in the United States; simi ...
s; amendment to AICPA audit and accounting guide, Savings and loan associations
full-text, align="center" , 1986 September 30
, -
, align="center" , 87-1, , Accounting for asserted and unasserted
medical malpractice
Medical malpractice is a legal cause of action that occurs when a medical or health care professional, through a negligent act or omission, deviates from standards in their profession, thereby causing injury or death to a patient. The negligen ...
claims of
health care provider
A health care provider is an individual health professional or a health facility organization licensed to provide health care diagnosis and treatment services including medication, surgery and medical devices. Health care providers often receive ...
s and related issues
ull-text, align="center" , 1987 March 16
, -
, align="center" , 87-2, , Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appea
full-text, align="center" , 1987 August 21
, -
, align="center" , 88-1, , Accounting for developmental and preoperating costs, purchases, and exchanges of take-off and landing slots, and airframe modifications; September 30, 1988, amendment to AICPA industry audit guide, Audits of airline
full-text, align="center" , 1988 September 30
, -
, align="center" , 88-2, , Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 198
full-text, align="center" , 1988 December 15
, -
, align="center" , 89-1, , Reports on audited financial statements of brokers and dealers in securities; amendment to AICPA audit and accounting guide Audits of brokers and dealers in securitie
full-text, align="center" , 1989 January
, -
, align="center" , 89-2, , Reports on audited financial statements of investment companies : amendment to AICPA audit and accounting guide Audits of investment companie
full-text, align="center" , 1989 January
, -
, align="center" , 89-3, , Questions concerning accountants' services on prospective financial statement
full-text, align="center" , 1989 April 25
, -
, align="center" , 89-4, , Reports on the internal control structure in audits of brokers and dealers in securitie
full-text, align="center" , 1989 April 27
, -
, align="center" , 89-5, , Financial accounting and reporting by providers of prepaid health care services
full-text, align="center" , 1989 May 8
, -
, align="center" , 89-6, , Auditor's reports in audits of state and local governmental units; August 11, 1989, amendment to AICPA audit and accounting guide Audits of state and local governmental units
full-text, align="center" , 1989 August 11
, -
, align="center" , 89-7, , Report on the internal control structure in audits of investment companies; December 29, 1989, Amendment to AICPA Audit and Accounting Guide Audits of Investment Companie
full-text, align="center" , 1989 December 29
, -
, align="center" , 90-1, , Accountants' services on prospective financial statements for internal use only and partial presentation
full-text, align="center" , 1990 January 5
, -
, align="center" , 90-2, , Report on the internal control structure in audits of futures
commission merchant
A merchant is a person who trades in commodities produced by other people, especially one who trades with foreign countries. Historically, a merchant is anyone who is involved in business or trade. Merchants have operated for as long as industry ...
s; February 12, 1990, amendment to AICPA audit and accounting guide, Audits of brokers and dealers in securitie
full-text, align="center" , 1990 February 12
, -
, align="center" , 90-3, , 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, 1990, 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, align="center" , 1990 February 13
, -
, align="center" , 90-4, , Auditors' reports under
U.S. Department of Housing and Urban Development
The United States Department of Housing and Urban Development (HUD) is one of the executive departments of the U.S. federal government. It administers federal housing and urban development laws. It is headed by the Secretary of Housing and Urb ...
's Audit guide for mortgagors having HUD insured or Secretary held multifamily mortgage
full-text, align="center" , 1990 February 23
, -
, align="center" , 90-5, , Inquiries of representatives of financial institution regulatory agencies,August 31, 1990; amendment to AICPA industry audit guide, Audits of banks, AICPA audit and accounting guide, Audits of credit unions, and AICPA audit and accounting guide, Savings and loan association
full-text, align="center" , 1990 August 31
, -
, align="center" , 90-6, , Directors' examinations of banks, September 17, 1990; amendment to AICPA industry audit guide, Audits of Bank
full-text, align="center" , 1990 September 17
, -
, align="center" , 90-7, , Financial reporting by entities in reorganization under the bankruptcy cod
full-text, align="center" , 1990 November 19
, -
, align="center" , 90-8, , Financial accounting and reporting by continuing care retirement communities, November 28, 1990; amendment to AICPA audit and accounting guide Audits of providers of health care service
full-text, align="center" , 1990 November 28
, -
, align="center" , 90-9, , Auditor's consideration of the internal control structure used in administering federal financial assistance programs under the Single Audit Act, November 28, 1990; amendment to AICPA audit and accounting guide, Audits of state and local governmental units, and supersession of SOP 89-6, example 2
full-text, align="center" , 1990 November 28
, -
, align="center" , 90-10, , Reports on audited financial statements of property and liability insurance companies, November 30, 1990; amendment to AICPA audit and accounting guide Audits of property and liability insurance companie
full-text, align="center" , 1990 November 30
, -
, align="center" , 90-11, , Disclosure of certain information by financial institutions about debt securities held as assets, November 30, 1990; 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 companies), Audits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companie
full-text, align="center" , 1990 November 30
, -
, align="center" , 91-1, , Software revenue recognitio
full-text, align="center" , 1991 December 12
, -
, align="center" , 92-1, , Accounting for real estate syndication incom
full-text, align="center" , 1992 February 6
, -
, align="center" , 92-2, , Questions and answers on the term reasonably objective basis and other issues affecting prospective financial statements, February 10, 1992; amendment to AICPA Guide for prospective financial statement
full-text, align="center" , 1992 February 10
, -
, align="center" , 92-3, , Accounting for foreclosed asset
full-text, align="center" , 1992 April 28
, -
, align="center" , 92-4, , Auditing insurance entities' loss reserves, May 29, 1992; supplement to AICPA Audit and accounting guide, Audits of property and liability insurance companie
full-text, align="center" , 1992 May 29
, -
, align="center" , 92-5, , Accounting for foreign property and liability reinsurance, June 1, 1992; supplement to AICPA Audit and accounting guide : Audits of property and liability insurance companie
full-text, align="center" , 1992 June 1
, -
, align="center" , 92-6, , Accounting and reporting by health and welfare benefit plans, August 3, 1992; amendment to AICPA audit and accounting guide, Audit of employee benefit plan
full-text, align="center" , 1992 August 3
, -
, align="center" , 92-7, , Audits of state and local governmental entities receiving federal financial assistance; supplement to AICPA Audit and accounting guide, Audits of state and local governmental unit
full-text, align="center" , 1992 September 23
, -
, align="center" , 92-8, , Auditing property/casualty insurance entities' statutory financial statements; applying certain requirements of the
NAIC annual statement instruction
full-text, align="center" , 1992 October 26
, -
, align="center" , 92-9, , 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, align="center" , 1992 December 28
, -
, align="center" , 92-9 revision, , Audits of not-for-profit organizations receiving federal awards, with conforming changes as of December 18, 1995, resulting from the issuance of Government auditing standards: 1994 revision, and Statement on auditing standards no. 74, Compliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance
full-text, align="center" , 1995 December 18
, -
, align="center" , 93-1, , Financial accounting and reporting for high-yield debt securities by investment companies, January 28, 1993; amendment to AICPA Audit and accounting guide, Audits of investment companies
full-text, align="center" , 1993 January 28
, -
, align="center" , 93-2, , Determination, disclosure, and financial statement presentation of income,
capital gain, and return of capital distributions by investment companies, February 1, 1993; amendment to AICPA audit and accounting guide, Audits of investment companies
full-text, align="center" , 1993 February 1
, -
, align="center" , 93-3, , Rescission of Accounting Principles Board statement
full-text, align="center" , 1993 February 1
, -
, align="center" , 93-4, , Foreign currency accounting and financial statement presentation for investment companies, April 22, 1993; amendment to AICPA Audit and accounting guide, Audits of investment companie
full-text, align="center" , 1993 April 22
, -
, align="center" , 93-5, , Reporting on required supplementary information accompanying compiled or reviewed financial statements of common interest realty associations, April 23, 1993; amendment to AICPA audit and accounting guide, Common interest realty association
full-text, align="center" , 1993 April 23
, -
, align="center" , 93-6, , Employers' accounting for employee stock ownership plan
full-text, align="center" , 1993 November 22
, -
, align="center" , 93-7, , Reporting on
advertising
Advertising is the practice and techniques employed to bring attention to a product or service. Advertising aims to put a product or service in the spotlight in hopes of drawing it attention from consumers. It is typically used to promote a ...
cost
full-text, align="center" , 1993 December 29
, -
, align="center" , 93-8, , Auditor's consideration of regulatory risk-based capital for life insurance enterprise
full-text, align="center" , 1993 December 29
, -
, align="center" , 94-1, , Inquiries of state insurance regulators; amendment to AICPA Audit and accounting guide Audits of property and liability insurance companies and AICPA industry audit guide Audits of stock life insurance companie
full-text, align="center" , 1994 April 20
, -
, align="center" , 94-2, , 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 organization
full-text, align="center" , 1994
September 2
, -
, align="center" , 94-3, , 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 SOP 78-10, Accounting principles and reporting practices for certain nonprofit organization
full-text, align="center" , 1994 September 2
, -
, align="center" , 94-4, , Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994; amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plan
full-text, align="center" , 1994 September 23
, -
, align="center" , 94-5, , Disclosures of certain matters in the financial statements of insurance enterprise
full-text, align="center" , 1994 December 15
, -
, align="center" , 94-6, , Disclosure of certain significant risks and uncertaintie
full-text, align="center" , 1994 December 30
, -
, align="center" , 95-1, , Accounting for certain insurance activities of mutual life insurance enterprise
full-text, align="center" , 1995 January 18
, -
, align="center" , 95-2, , Financial reporting by nonpublic investment partnership
full-text, align="center" , 1995 May 19
, -
, align="center" , 95-3, , Accounting for certain distribution costs of investment companies; amendment to AICPA audit and accounting guide, Audit of investment companie
full-text, align="center" , 1995 July 28
, -
, align="center" , 95-4, , Letters for state
insurance regulators to comply with the
NAIC Model Audit Rulebr>
full-text, align="center" , 1995 November 3
, -
, align="center" , 95-5, , Auditor's reporting on statutory financial statements of insurance enterprises; supersedes Statement of position 90-10, Reports 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 companie
full-text, align="center" , 1995 December 21
, -
, align="center" , 96-1, , Environmental remediation liabilities, including auditing guidanc
full-text, , align="center" , 1996 October 10
, -
, align="center" , 97-1, , Accounting by participating mortgage loan borrower
full-text, align="center" , 1997 May 9
, -
, align="center" , 97-2, , Software revenue recognitio
full-text, align="center" , 1997 October 27
, -
, align="center" , 97-3, , Accounting by insurance and other enterprises for insurance-related assessment
full-text, align="center" , 1997 December 10
, -
, align="center" , 98-1, , Accounting for the costs of
computer software
Software is a set of computer programs and associated documentation and data. This is in contrast to hardware, from which the system is built and which actually performs the work.
At the lowest programming level, executable code consists ...
developed or obtained for internal us
full-text, align="center" , 1998 March 4
, -
, align="center" , 98-2, , 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, align="center" , 1998 March 11
, -
, align="center" , 98-3, , Audits of states, local governments, and not-for-profit organizations receiving federal award
full-text, align="center" , 1998 March 17
, -
, align="center" , 98-4, , Deferral of the effective date of a provision of SOP 97-2, Software revenue recognitio
full-text, align="center" , 1998 March 31
, -
, align="center" , 98-5, , Reporting on the costs of start-up activitie
full-text, align="center" , 1998 April 3
, -
, align="center" , 98-6, , Reporting on management's assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Associatio
full-text, align="center" , 1998 April 9
, -
, align="center" , 98-7, , Deposit accounting : accounting for insurance and reinsurance contracts that do not transfer insurance ris
full-text, align="center" , 1998 October 19
, -
, align="center" , 98-8, , Engagements to perform year 2000 agreed-upon procedures attestation engagements pursuant to rule 17a-5 of the Securities Exchange Act of 1934, rule 17Ad-18 of the Securities Exchange Act of 1934, and advisories no. 17-98 and no. 40-98 of the
Commodity Futures Trading Commission
The Commodity Futures Trading Commission (CFTC) is an independent agency of the US government created in 1974 that regulates the U.S. derivatives markets, which includes futures, swaps, and certain kinds of options.
The Commodity Exchange Ac ...
br>
full-text, align="center" , 1998 November 16
, -
, align="center" , 98-9, , Modification of SOP 97-2, Software
revenue recognition
The revenue recognition principle is a cornerstone of accrual accounting together with the matching principle. They both determine the accounting period in which revenues and expenses are recognized. According to the principle, revenues are reco ...
, with respect to certain transaction
full-text, align="center" , 1998 December 22
, -
, align="center" , 99-1, , Guidance to practitioners in conducting and reporting on an agreed-upon procedures engagement to assist management in evaluating the effectiveness of its corporate compliance progra
full-text, align="center" , 1999 May 21
, -
, align="center" , 99-2, , Accounting for and reporting of postretirement medical benefit (401(h)) features of defined benefit pension plans; amendment to the AICPA audit and accounting guide, Audits of employee benefit plan
full-text, align="center" , 1999 July 28
, -
, align="center" , 99-3, , Accounting for and reporting of certain defined contribution plan investments and other disclosure matters; amendment to the AICPA audit and accounting guide, Audits of employee benefit plan
full-text, align="center" , 1999 September 15
, -
, align="center" , 00-1, , Auditing health care third-party revenues and related receivable
full-text, , align="center" , 2000 March 10
, -
, align="center" , 00-2, , Accounting by producers or distributors of film
full-text, , align="center" , 2000 June 12
, -
, align="center" , 00-3, , Accounting by insurance enterprises for
demutualization
Demutualization is the process by which a customer-owned mutual organization (''mutual'') or co-operative changes legal form to a joint stock company. It is sometimes called stocking or privatization. As part of the demutualization process, member ...
s and formations of mutual insurance holding companies and for certain long-duration participating contract
full-text, , align="center" , 2000 December 15
, -
, align="center" , 01-1, , Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pool
full-text, , align="center" , 2001 March 27
, -
, align="center" , 01-2, , Accounting and reporting by health and welfare benefit plans; amendment to AICPA audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plan
full-text, , align="center" , 2001 April 20
, -
, align="center" , 01-3, , Performing agreed-upon procedures engagements that address internal control over derivative transactions by the New York State insurance la
full-text, , align="center" , 2001 June 15
, -
, align="center" , 01-4, , Reporting pursuant to the Association for Investment Management and Research performance presentation standard
full-text, , align="center" , 2001 November 13
, -
, align="center" , 01-5, , Amendments to specific AICPA pronouncements for changes related to the
NAIC codificatio
full-text, , align="center" , 2001 December 14
, -
, align="center" , 01-6, , Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of other
full-text, , align="center" , 2001 December 26
, -
, align="center" , 02-1, , Performing agreed-upon procedures engagements that address annual claims prompt payment reports as required by the
New Jersey Administrative Code The New Jersey Administrative Code (N.J.A.C.) is the codification of all rules and regulations made by the executive branch agencies of New Jersey.
Newly proposed rules are published for comment in the ''New Jersey Register'', which is published ...
br>
full-text, , align="center" , 2002 May 23
, -
, align="center" , 02-2, , Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicato
full-text, , align="center" , 2002 December 27
, -
, align="center" , 03-1, , Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate account
full-text, , align="center" , 2003 July 7
, -
, align="center" , 03-2, , Attest engagements on
greenhouse gas emissions
Greenhouse gas emissions from human activities strengthen the greenhouse effect, contributing to climate change. Most is carbon dioxide from burning fossil fuels: coal, oil, and natural gas. The largest emitters include coal in China and lar ...
informatio
full-text, align="center" , 2003 September 22
, -
, align="center" , 03-3, , Accounting for certain loans or debt securities acquired in a transfe
full-text, align="center" , 2003 December 12
, -
, align="center" , 03-4, , Reporting financial highlights and schedule of investments by nonregistered investment partnerships : an amendment to the audit and accounting guide audits of investment companies and AICPA statement of position 95-2, financial reporting by nonpublic investment partnership
full-text, , align="center" , 2003 December 29
, -
, align="center" , 03-5, , Financial highlights of separate accounts : an amendment to the audit and accounting guide audits of investment companie
full-text, , align="center" , 2003 December 29
, -
, align="center" , 04-1, , Auditing the statement of social insuranc
full-text, , align="center" , 2004 November 22
, -
, align="center" , 04-2, , Accounting for real estate time-sharing transaction
full-text, , align="center" , 2004 December 9
, -
, align="center" , 05-1, , Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contract
full-test, , align="center" , 2005 September 19
, -
, align="center" , 06-1, , Reporting pursuant to the Global Investment Performance Standard
full-text, , align="center" , 2006 April 6
, -
, align="center" , 07-1, , Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies , , align="center" , 2007 June 11
, -
, align="center" , 09-1, , Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged dat
full-text, , align="center" , 2009 April
, -
, align="center" , 12-1, , Reporting pursuant to the Global Investment Performance Standards , , align="center" , 2012 October
, -
, align="center" , 13-1, , Attest engagements on greenhouse gas emissions information , , align="center" , 2013 April
, -
, align="center" , 13-2, , Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information , , align="center" , 2013 September
Notes
External links
American Institute of Certified Public Accountants
United States Generally Accepted Accounting Principles
Accounting in the United States