Proposed statement of position on accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides;Accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides; Exposure draft (American Institute of Certified Public Accountants), 1978, Apr. 1

Proposed statement of position : reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units Reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1993, Feb. 2

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1993

This proposed statement of position (SOP) provides reporting guidance for when a state or local gove...

Proposed statement of position : Accounting by certain financial institutions and entities that lend to or finance the activities of others ;Accounting by certain financial institutions and entities that lend to or finance the activities of others; Exposure draft (American Institute of Certified Public Accountants), 2000, May 30

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

January 2000

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting an...

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 on accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides;Accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides; Exposure draft (American Institute of Certified Public Accountants), 1978, Apr. 1

American Institute of Certified Public Accountants. Accounting Standards Division

January 1978

Since a large number of nonprofit organizations are not covered by any of the industry audit guides ...

Proposed guide : The audits of certain nonprofit organizations ;Audits of certain nonprofit organizations; Exposure draft (American Institute of Certified Public Accountants), 1980, July 15

American Institute of Certified Public Accountants. Nonprofit Organizations Subcommittee

January 1980

This guide provides guidance to the independent auditor in examining and reporting on the financial ...

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 : Reporting of related entities by not-for-profit organizations;Reporting of related entities by 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) amends and makes uniform the guidance concerning reporting...

Proposed statement of position : audits of not-for-profit organizations receiving federal awards;Audits of not-for-profit organizations receiving federal awards; Exposure draft (American Institute of Certified Public Accountants), 1991, Aug. 30

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

January 1991

This proposed statement of position (SOP) provides guidance on the auditor\u27s responsibilities whe...

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: Clarification of reporting practices concerning hospital-related organizations;Clarification of reporting practices concerning hospital-related organizations; Exposure draft (American Institute of Certified Public Accountants), 1979, Aug. 31

American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

January 1979

The subcommittee on health care matters believes that the section of the Hospital Audit Guide, Othe...

Proposed statement of position on modification of reporting practices relating to hospital related organizations and funds held in trust by others;Modification of reporting practices relating to hospital related organizations and funds held in trust by others; Exposure draft (American Institute of Certified Public Accountants), 1978, Feb. 10

American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

January 1978

The AICPA\u27s Hospital Audit Guide presently calls for combined financial reporting for related org...

Proposed statement of position : Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units ;Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1979, May 22

American Institute of Certified Public Accountants. Committee on State and Local Government Accounting

January 1979

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a d...

Proposed statement of position : reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units Reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1993, Feb. 2

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1993

This proposed statement of position (SOP) provides reporting guidance for when a state or local gove...

Proposed statement of position : Accounting by certain financial institutions and entities that lend to or finance the activities of others ;Accounting by certain financial institutions and entities that lend to or finance the activities of others; Exposure draft (American Institute of Certified Public Accountants), 2000, May 30

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

January 2000

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting an...

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 on accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides;Accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides; Exposure draft (American Institute of Certified Public Accountants), 1978, Apr. 1

American Institute of Certified Public Accountants. Accounting Standards Division

January 1978

Since a large number of nonprofit organizations are not covered by any of the industry audit guides ...

Proposed guide : The audits of certain nonprofit organizations ;Audits of certain nonprofit organizations; Exposure draft (American Institute of Certified Public Accountants), 1980, July 15

American Institute of Certified Public Accountants. Nonprofit Organizations Subcommittee

January 1980

This guide provides guidance to the independent auditor in examining and reporting on the financial ...

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 : Reporting of related entities by not-for-profit organizations;Reporting of related entities by 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) amends and makes uniform the guidance concerning reporting...

Proposed statement of position : audits of not-for-profit organizations receiving federal awards;Audits of not-for-profit organizations receiving federal awards; Exposure draft (American Institute of Certified Public Accountants), 1991, Aug. 30

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

January 1991

This proposed statement of position (SOP) provides guidance on the auditor\u27s responsibilities whe...

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: Clarification of reporting practices concerning hospital-related organizations;Clarification of reporting practices concerning hospital-related organizations; Exposure draft (American Institute of Certified Public Accountants), 1979, Aug. 31

American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

January 1979

The subcommittee on health care matters believes that the section of the Hospital Audit Guide, Othe...

Proposed statement of position on modification of reporting practices relating to hospital related organizations and funds held in trust by others;Modification of reporting practices relating to hospital related organizations and funds held in trust by others; Exposure draft (American Institute of Certified Public Accountants), 1978, Feb. 10

American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

January 1978

The AICPA\u27s Hospital Audit Guide presently calls for combined financial reporting for related org...

Proposed statement of position : Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units ;Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1979, May 22

American Institute of Certified Public Accountants. Committee on State and Local Government Accounting

January 1979

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a d...

Proposed statement of position : reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units Reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1993, Feb. 2

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1993

This proposed statement of position (SOP) provides reporting guidance for when a state or local gove...

Proposed statement of position : Accounting by certain financial institutions and entities that lend to or finance the activities of others ;Accounting by certain financial institutions and entities that lend to or finance the activities of others; Exposure draft (American Institute of Certified Public Accountants), 2000, May 30

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

January 2000

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting an...

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...

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