Proposed statement of position : amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools ;Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools; Exposure draft (American Institute of Certified Public Accountants), 2000, Aug. 15

Proposed statement of position : Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions ;Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions; Exposure draft (American Institute of Certified Public Accountants), 1998, Feb. 11

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP...

Proposed statement of position : determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies;Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1992, Feb. 10

American Institute of Certified Public Accountants. Investment Companies Committee

January 1991

This proposed statement of position (SOP) provides guidance on financial reporting, by investment co...

Proposed Statement of Position : Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition) ;Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition); Exposure draft (American Institute of Certified Public Accountants), 1998, July 31

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of S...

Proposed statement of position : amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools ;Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools; Exposure draft (American Institute of Certified Public Accountants), 2000, Aug. 15

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. SOP 95-2 Amendment Task Force

January 2000

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partne...

Proposed statement of position : Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies ;Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1993, Sept. 15

American Institute of Certified Public Accountants. Investment Companies Committee

January 1993

This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Inves...

Proposed statement of position : 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 partnerships;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 partnerships; Exposure draft (American Institute of Certified Public Accountants), 2003, July 15

American Institute of Certified Public Accountants. Accounting Standards Executive Committee

January 2003

This Statement of Position (SOP) provides guidance on the application of certain provisions of the A...

Proposed statement of position : amendments to specific AICPA pronouncements for changes related to the NAIC codification ;Amendments to specific AICPA pronouncements for changes related to the NAIC codification; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 2

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. NAIC Task Force

January 2001

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matter...

Proposed statement of position : the 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 organizations;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 organizations; Exposure draft (American Institute of Certified Public Accountants), 1993, May 19

American Institute of Certified Public Accountants. Not-for-Profit Organizations Committee

January 1993

This proposed statement of position (SOP) would provide guidance on the application of Accounting Re...

Proposed statement of position : questions concerning accountants\u27 services on prospective financial statements : Proposed amendment to AICPA Guide for Prospective Financial Statements;Proposed amendment to AICPA Guide for Prospective Financial Statements : Questions concerning accountants\u27 services on prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1988, Sept. 2

American Institute of Certified Public Accountants. Auditing Standards Division. Forecasts and Projections Audit Issues Task Force

January 1988

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal;Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal; Exposure draft (American Institute of Certified Public Accountants), 1986, May 23

American Institute of Certified Public Accountants. Accounting Standards Division

January 1986

Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-P...

Proposed statement of position : Disclosure of certain significant risks and uncertainties and financial flexibility;Disclosure of certain significant risks and uncertainties and financial flexibility; Exposure draft (American Institute of Certified Public Accountants), 1993, Mar. 31

American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties

January 1993

This proposed statement of position (SOP) would require all reporting entities (including business e...

Proposed statement of position : Accounting for and reporting of certain employee benefit plan investments and other disclosure matters : (proposed amendment to the American Institute of Certified Public Accountants Audit and accounting guide, Audits of employee benefit plans);Accounting for and reporting of certain employee benefit plan investments and other disclosure matters : (proposed amendment to the American Institute of Certified Public Accountants Audit and accounting guide, Audits of employee benefit plans); Exposure draft (American Institute of Certified Public Accountants), 1999, May 17

American Institute of Certified Public Accountants. Employee Benefit Plans Committee

January 1999

This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accoun...

Proposed statement of position : Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions ;Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions; Exposure draft (American Institute of Certified Public Accountants), 1998, Feb. 11

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP...

Proposed statement of position : determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies;Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1992, Feb. 10

American Institute of Certified Public Accountants. Investment Companies Committee

January 1991

This proposed statement of position (SOP) provides guidance on financial reporting, by investment co...

Proposed Statement of Position : Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition) ;Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition); Exposure draft (American Institute of Certified Public Accountants), 1998, July 31

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of S...

Proposed statement of position : amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools ;Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools; Exposure draft (American Institute of Certified Public Accountants), 2000, Aug. 15

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. SOP 95-2 Amendment Task Force

January 2000

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partne...

Proposed statement of position : Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies ;Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1993, Sept. 15

American Institute of Certified Public Accountants. Investment Companies Committee

January 1993

This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Inves...

Proposed statement of position : 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 partnerships;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 partnerships; Exposure draft (American Institute of Certified Public Accountants), 2003, July 15

American Institute of Certified Public Accountants. Accounting Standards Executive Committee

January 2003

This Statement of Position (SOP) provides guidance on the application of certain provisions of the A...

Proposed statement of position : amendments to specific AICPA pronouncements for changes related to the NAIC codification ;Amendments to specific AICPA pronouncements for changes related to the NAIC codification; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 2

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. NAIC Task Force

January 2001

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matter...

Proposed statement of position : the 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 organizations;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 organizations; Exposure draft (American Institute of Certified Public Accountants), 1993, May 19

American Institute of Certified Public Accountants. Not-for-Profit Organizations Committee

January 1993

This proposed statement of position (SOP) would provide guidance on the application of Accounting Re...

Proposed statement of position : questions concerning accountants\u27 services on prospective financial statements : Proposed amendment to AICPA Guide for Prospective Financial Statements;Proposed amendment to AICPA Guide for Prospective Financial Statements : Questions concerning accountants\u27 services on prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1988, Sept. 2

American Institute of Certified Public Accountants. Auditing Standards Division. Forecasts and Projections Audit Issues Task Force

January 1988

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal;Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal; Exposure draft (American Institute of Certified Public Accountants), 1986, May 23

American Institute of Certified Public Accountants. Accounting Standards Division

January 1986

Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-P...

Proposed statement of position : Disclosure of certain significant risks and uncertainties and financial flexibility;Disclosure of certain significant risks and uncertainties and financial flexibility; Exposure draft (American Institute of Certified Public Accountants), 1993, Mar. 31

American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties

January 1993

This proposed statement of position (SOP) would require all reporting entities (including business e...

Proposed statement of position : Accounting for and reporting of certain employee benefit plan investments and other disclosure matters : (proposed amendment to the American Institute of Certified Public Accountants Audit and accounting guide, Audits of employee benefit plans);Accounting for and reporting of certain employee benefit plan investments and other disclosure matters : (proposed amendment to the American Institute of Certified Public Accountants Audit and accounting guide, Audits of employee benefit plans); Exposure draft (American Institute of Certified Public Accountants), 1999, May 17

American Institute of Certified Public Accountants. Employee Benefit Plans Committee

January 1999

This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accoun...

Proposed statement of position : Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions ;Deferral of the effective date of certain provisions of SOP 97-2, Software revenue recognition, for certain transactions; Exposure draft (American Institute of Certified Public Accountants), 1998, Feb. 11

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP...

Proposed statement of position : determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies;Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies : proposed amendment to AICPA audit and accounting guide, Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1992, Feb. 10

American Institute of Certified Public Accountants. Investment Companies Committee

January 1991

This proposed statement of position (SOP) provides guidance on financial reporting, by investment co...

Proposed Statement of Position : Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition) ;Modification of the limitations on evidence of fair value in software arrangements : (a proposed amendment to SOP 97-2, Software revenue recognition); Exposure draft (American Institute of Certified Public Accountants), 1998, July 31

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. Software Revenue Recognition Working Group

January 1998

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of S...

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