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.

Financial reporting soop 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. 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.

Accounting by certain entities including entities with trade receivables that lend to or finance the activities of others full-text.

SOP brings uniformity to reporting start-up costs.

Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts full-test. Deferral of the effective date of a provision of SOPSoftware revenue recognition full-text. Reporting on advertising costs full-text. Audits of property and liability insurance companies full-text.

Questions and answers on the term reasonably objective basis and other issues affecting prospective financial statements, February 10, ; amendment to AICPA Guide for prospective financial statements full-text. Accounting for real estate time-sharing transactions full-text. 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.

Audits of not-for-profit organizations receiving federal awards, with conforming changes as of December 18,resulting from the issuance of Government auditing standards: Accounting practices of real estate investment trusts full-text.

American Institute of Certified Public Accountants, Auditors’ reports under U. Accounting for derivative instruments and hedging activities by not-for-profit qicpa care organizations, and clarification of the performance indicator full-text.

Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text. Accounting for asserted and unasserted medical malpractice claims of health care providers and related issues full-text.

Disclosure of certain significant risks and uncertainties full-text. Accounting for future losses full-text. Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statements 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.

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 slp organizations, Not-for-profit organizations, and Audits of state and local governmental units full-text.

Accounting practices of real estate investment trusts: Accounting for aicap full-text. Financial accounting and reporting by face-amount certificate companies full-text. Accounting by cable television companies full-text.

Accounting for origination costs and loan and commitment fees in the mortgage banking industry 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.

Reports on the internal control structure in audits of brokers and dealers in securities full-text. Attest engagements on greenhouse gas emissions information full-text.

Accounting for certain distribution costs of investment companies; amendment to AICPA audit and accounting guide, Audit of investment companies full-text. Accounting for product financing arrangements, Dec.

Accounting practices for certain Employee Stock Ownership Plans full-text. Financial highlights of separate accounts: Reporting financial highlights and schedule of investments by nonregistered investment partnerships: Disclosures of certain matters in the 98–5 statements of insurance enterprises full-text.

Conceptual framework for accounting and reporting full-text.

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

Accounting for title insurance companies full-text. Retrieved from ” https: Accounting for certain insurance activities of mutual life insurance enterprises full-text. List of Statements of Position [ edit ] No. Revenue recognition when right of return exists. Accounting by agricultural producers and agricultural cooperatives full-text. Views Read Edit View history. Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text.

Audits of stock life insurance companies full-text March 23 Accounting for motion picture films; proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture films full-text March 26 Accounting for title insurance companies full-text January 31 Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text June 30 Accounting for real estate acquisition, development, and construction costs full-text December 22 Accounting for performance of construction-type and certain production-type contracts full-text July 15 Reporting practices concerning hospital-related organizations; August 1, Accounting for certain loans or debt securities acquired in a transfer full-text.

Financial reporting by osp investment partnerships full-text.

AICPA Statements of Position

Illustrative auditor’s reports on financial statements of employee benefit plans comporting with statement on auditing standards no. Performing agreed-upon procedures engagements that address annual claims prompt payment reports as required by the New Jersey Administrative Code full-text. Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text.

Amendment to scope of Statement of positionFinancial reporting by nonpublic investment partnerships, to include commodity pools full-text. 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 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.

Reporting the effects of general price-level changes in financial statements full-text. Rescission of Accounting Principles Board statements full-text.