August 25, 2021

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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Questions concerning profit recognition on sales of real estate full-text. Report on the aivpa 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.

The full-text in the list below links to reproductions of SOPs as originally issued. 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.

Disclosure of certain information by financial institutions about debt securities held as assets, November 30, ; amendment to AICPA audit aicpz accounting guides Audits of banks, Audits of credit sp, 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.


Accounting for foreign currency translation, May 17, full-text. Retrieved from ” https: Accounting spo foreclosed assets full-text. Disclosure in annual stockholder reports; comments on Securities Exchange Act release no. Performing agreed-upon procedures engagements that address the completeness, mapping, consistency, or structure of XBRL-formatted information.

AICPA Statements of Position – Wikipedia

Reporting practices concerning hospital-related organizations; August 1, Accounting practices in the mortgage banking industry 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 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. Rescission of Accounting Principles Board statements full-text. Accounting for real estate time-sharing transactions full-text.

Accounting for research and development and similar costs full-text. Accounting by insurance enterprises for demutualizations and formations 98-55 mutual insurance holding companies and for certain long-duration participating contracts full-text.

Attest engagements on greenhouse gas emissions information full-text. Accounting for interfund transfers of state and local government units 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.


Accountants’ services on prospective financial statements for internal use only and partial presentations full-text. Accounting for leases full-text. Financial accounting and reporting by investment companies, April 15, full-text.

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

Financial reporting by nonpublic investment partnerships 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. Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text.

Accounting for origination costs and loan and commitment fees in the mortgage banking industry full-text. Accounting by insurance and other enterprises for insurance-related assessments full-text.

Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text. Auditors’ reports under U.

Audits of aicpx organizations receiving federal awards, with conforming changes as of December 18,resulting from the issuance of Government auditing standards: Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statements 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.

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