Statement of position 00-3, Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts



Statement of position on Accounting for product financing arrangements, December 26, 1978

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000170841 / 1979-01-12
Date of Publication:
January 5, 1979
Date of Creation:
1979
Date in Notice:
notice: 1978
Title:
Statement of position on Accounting for product financing arrangements, December 26, 1978 : [no. 78-8] : proposal to Financial Accounting Standards Board.
Imprint:
New York : Issued by Accounting Standards Div., A I C P A, c1978.
Description:
11 p.
Other Title:
Accounting for product financing arrangements, December 26, 1978
Copyright Claimant:
American Institute of C P As
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Managing stress for the professional accountant

Copyrights records by American Institute of Certified Public Accountants, Inc.

American Institute of C P As.

Copyrights records by American Institute of C P As.

Statement of position 79-1

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000198220 / 1979-02-07
Date of Publication:
January 29, 1979
Date of Creation:
1979
Title:
Statement of position 79-1 : accounting for municipal bond funds : proposal to the Financial Accounting Standards Board to amend A I C P A Industry audit guide, Audits of investment companies / issued by Accounting Standards Division, American Institute of Certified Public Accountants.
Imprint:
New York : AICPA, 1979.
Description:
16 p.
Variant title:
Statement of position 79-1 : accounting for municipal bond funds
Other Title:
Accounting for municipal bond funds
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
American Institute of C P As, employer for hire.
Names:
American Institute of Certified Public Accountants (350 documents)
example document: Physicians, dentists, and veterinarians (services to clients)

Copyrights records by American Institute of Certified Public Accountants

American Institute of Certified Public Accountants. Accounting Standards Division
Accounting Standards Division, American Institute of Certified Public Accountants.

Copyrights records by Accounting Standards Division, American Institute of Certified Public Accountants.

Statement of position 78-10

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000198221 / 1979-02-01
Date of Publication:
January 30, 1979
Date of Creation:
1979
Title:
Statement of position 78-10 : accounting principles and reporting practices for certain nonprofit organizations : a proposed recommendation to the Financial Accounting Standards Board / issued by Accounting Standards Division, American Institute of Certified Public Accountants.
Imprint:
New York : AICPA, 1978.
Description:
117 p.
Variant title:
Statement of position 78-10 : accounting principles and reporting practices for certain nonprofit organizations
Other Title:
Accounting principles and reporting practices for certain nonprofit organizations
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
American Institute of C P As, employer for hire.
Names:
American Institute of Certified Public Accountants (350 documents)
example document: Return on investment
American Institute of Certified Public Accountants. Accounting Standards Division

Statement of position on accounting for investments in real estate ventures, December 29, 1978

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000254051 / 1979-01-12
Date of Publication:
January 5, 1978
Date of Creation:
1978
Title:
Statement of position on accounting for investments in real estate ventures, December 29, 1978 : proposal to the Financial Accounting Standards Board.
Imprint:
New York : Accounting Standards Div., The Institute, c1978.
Description:
22 p.
Other Title:
Accounting for investments in real estate ventures, December 29, 1978
Proposal to the Financial Accounting Standards Board
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants (350 documents)
example document: Tax planning for the closely held corporation

Statement of position 79-3 accounting for investments of stock life insurance companies, March 23, 1979

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000254052 / 1979-03-23
Date of Publication:
March 19, 1979
Date of Creation:
1979
Title:
Statement of position 79-3 accounting for investments of stock life insurance companies, March 23, 1979 : proposal to the Financial Accounting Standards Board to amend A I C P A industry audit guide, Audits of stock life insurance companies.
Imprint:
New York : Accounting Standards Div., The Institute, c1979.
Description:
8 p.
Other Title:
Accounting for investments of stock life insurance companies, March 23, 1979
Proposal to the Financial Accounting Standards Board to amend A I C P A industry audit guide ...
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants (350 documents)
example document: Consolidated tax returns

Statement of position 81-1, Accounting for performance of construction-type and certain production-type contracts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0000769678 / 1981-07-30
Date of Publication:
July 15, 1981
Date of Creation:
1981
Title:
Statement of position 81-1, Accounting for performance of construction-type and certain production-type contracts / proposal to the Financial Accounting Standards Board.
Description:
53 p.
Other Title:
Accounting for performance of construction-type and certain production-type contracts
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Notes:
Dated July 15, 1981.
Authorship on Application:
American Institute of Certified Public Accountants, Inc., employer for hire.
Names:
Financial Accounting Standards Board

Copyrights records by Financial Accounting Standards Board

American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Accounting

Statement of position 85-1

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001529583 / 1985-03-27
Date of Publication:
February 22, 1985
Date of Creation:
1985
Title:
Statement of position 85-1 : financial reporting by not-for-profit health care entities for tax-exempt debt and certain funds whose use is limited (January 1, 1985)
Variant title:
Statement of position 85-1 : financial reporting by not-for-profit health care entities for tax-exempt debt
Copyright Claimant:
American Institute of C P As, Inc.
Notes:
Cataloged from appl. only.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Report of the Special Committee on Solicitation

Statement of position 85-3

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001575529 / 1985-05-21
Date of Publication:
May 13, 1985
Date of Creation:
1985
Title:
Statement of position 85-3 : accounting by agricultural producers and agricultural cooperatives (April 30, 1985)
Variant title:
Statement of position 85-3 : accounting by agricultural producers and agricultural cooperatives (April 30, 1985)
Copyright Claimant:
American Institute of C P As, Inc.
Notes:
Cataloged from appl. only.
Authorship on Application:
entire text: American Institute of Certified Public Accountants, Inc., employer for hire.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: H.R. 10 plans
American Institute of C P As, Inc.

Copyrights records by American Institute of C P As, Inc.

Statement of position 90-3

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0002776246 / 1990-03-19
Date of Publication:
February 9, 1990
Date of Creation:
1990
Title:
Statement of position 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.
Description:
10 p.
Copyright Claimant:
American Institute of CPAs
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Systems development for small businesses

Statement of position--accounting for foreclosed assets, April 28, 1992

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003380870 / 1992-08-13
Date of Publication:
April 29, 1992
Date of Creation:
1992
Title:
Statement of position--accounting for foreclosed assets, April 28, 1992.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: H.R. 10 plans

Statement of position

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003380877 / 1992-08-13
Date of Publication:
June 6, 1992
Date of Creation:
1992
Title:
Statement of position : 92-5, Accounting for foreign property and liability reinsurance : June 1, 1992.
Other Title:
Accounting for foreign property and liability reinsurance
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Uniform statistical information questionnaire, 1975

Statement of position 92-4 auditing insurance entities' loss reserves

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003606703 / 1993-08-02
Date of Publication:
June 2, 1992
Date of Creation:
1992
Title:
Statement of position 92-4 auditing insurance entities' loss reserves : May 29 1992.
Description:
56 p.
Variant title:
Statement of position 92-4 auditing insurance entities' loss reserves : May 29 1992
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Real estate tax problems

Statement of position 94-6

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003979947 / 1995-01-19
Date of Publication:
December 30, 1994
Date of Creation:
1994
Title:
Statement of position 94-6 : Disclosure of certain significant risks and uncertainties : December 30, 1994.
Description:
45 p.
Other Title:
Disclosure of certain significant risks and uncertainties : December 30, 1994
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Estate and gift taxation

Statement of position 95-2

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004132114 / 1995-12-04
Date of Publication:
May 19, 1995
Date of Creation:
1995
Title:
Statement of position 95-2 : financial reporting by nonpublic investment partnerships / prepared by the AICPA Investment Companies Committee Accounting Standards Division.
Imprint:
New York : American Institute of Certified Public Accountants, 1995.
Description:
19 p.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc. (employer for hire)
Names:
American Institute of Certified Public Accountants. Investment Companies Committee. Accounting Standards Division
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Compilation and review of financial statements

Statement of position 95-4

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004132115 / 1995-12-04
Date of Publication:
November 3, 1995
Date of Creation:
1995
Title:
Statement of position 95-4 : letters for state insurance regulators to comply with the NAIC model audit rule / prepared by the Insurance Companies Committee.
Imprint:
New York : American Institute of Certified Public Accountants, 1995.
Description:
19 p.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc. (employer for hire)
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Advanced form 1040 problems, 1979
American Institute of Certified Public Accountants. Insurance Companies Committee

Statement of position 92-9

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004338083 / 1996-07-18
Date of Publication:
November 14, 1995
Date of Creation:
1995
Title:
Statement of position 92-9 : audits of not-for-profit organizations receiving federal awards.
Description:
200 p.
Variant title:
Statement of position 92-9 : audits of not-for-profit organizations receiving federal awards
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Subchapter S corporations

Statement of position 96-1

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004450978 / 1997-01-08
Date of Publication:
October 10, 1996
Date of Creation:
1996
Title:
Statement of position 96-1 : environmental remediation liabilities, October 10, 1996 / prepared by the Accounting Standards Executive Committee.
Description:
127 p.
Variant title:
Statement of position 96-1 : environmental remediation liabilities, October 10, 1996
Copyright Claimant:
American Institute of Certified Public Accountants, Inc. (employer for hire)
Names:
American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Supplementary oil and gas reserve information

Statement of position 97-1

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004554609 / 1997-05-22
Date of Publication:
May 12, 1997
Date of Creation:
1997
Title:
Statement of position 97-1 : Accounting by participating mortgage loan borrowers : May 9, 1997.
Description:
20 p.
Other Title:
Accounting by participating mortgage loan borrowers : May 9, 1997
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Filings under Federal securities statutes

Statement of position 97-3

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004726829 / 1998-02-11
Date of Publication:
December 10, 1997
Date of Creation:
1997
Title:
Statement of position 97-3 : Accounting by insurance and other enterprises for insurance-related assessments : December 10, 1997.
Description:
36 p.
Other Title:
Accounting by insurance and other enterprises for insurance-related assessments : December 10, 1997
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Advanced form 1040 problems, 1979

Statement of position 97-2

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004726840 / 1998-02-11
Date of Publication:
October 24, 1997
Date of Creation:
1997
Title:
Statement of position 97-2 : Software revenue recognition : October 27, 1997.
Description:
83 p.
Other Title:
Software revenue recognition : October 27, 1997
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Managing an engagement for profit

Statement of position 98-3

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004799428 / 1998-06-11
Date of Publication:
March 17, 1998
Date of Creation:
1998
Title:
Statement of position 98-3 : Audits of states, local governments, and not-for-profit organizations receiving federal awards : March 17, 1998.
Description:
294 p.
Other Title:
Audits of states, local governments, and not-for-profit organizations receiving federal awards : March 17, 1998.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Preparation of special reports

Statement of position 98-4

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004799429 / 1998-06-11
Date of Publication:
March 31, 1998
Date of Creation:
1998
Title:
Statement of position 98-4 : Deferral of the effective date of a provision of SOP 97-2, software revenue recognition : March 31, 1998.
Description:
14 p.
Other Title:
Deferral of the effective date of a provision of SOP 97-2, software revenue recognition : March 31, 1998.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Long-term care facilities

Statement of position 98-1

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004799430 / 1998-06-11
Date of Publication:
March 3, 1998
Date of Creation:
1998
Title:
Statement of position 98-1 : Accounting for the costs of computer software developed or obtained for internal use : March 4, 1998.
Description:
39 p.
Other Title:
Accounting for the costs of computer software developed or obtained for internal use : March 4, 1998.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Subchapter S corporations

Statement of position 98-6

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004799431 / 1998-06-11
Date of Publication:
April 8, 1998
Date of Creation:
1998
Title:
Statement of position 98-6 : Reporting on management's assessment pursuant to the Life Insurance Ethical Market Conduct Program of the Insurance Marketplace Standards Association : April 9, 1998.
Description:
34 p.
Other Title:
Reporting on management's assessment pursuant to the Life Insurance Ethical Market Conduct Program
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Tax planning after year-end through corporate tax elections

Statement of position 98-2

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004799432 / 1998-06-11
Date of Publication:
March 11, 1998
Date of Creation:
1998
Title:
Statement of position 98-2 : Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising : March 11, 1998.
Description:
85 p.
Other Title:
Accounting for costs of activities of not-for-profit organizations and state and local governmental entities
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Compliance with Federal election campaign requirements

Statement of position 00-3, Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005387195 / 2001-05-17
Date of Publication:
January 12, 2001
Date of Creation:
2000
Title:
Statement of position 00-3, Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts.
Copyright Note:
C.O. correspondence.
Description:
1 v.
Variant title:
Statement of position 00-3
Other Title:
Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Fiduciary accounting

Statement of position 01-2 April 20, 2001-accounting and reporting by health and welfare benefit plans

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005953439 / 2002-11-05
Date of Publication:
June 1, 2001
Date of Creation:
2001
Title:
Statement of position 01-2 April 20, 2001-accounting and reporting by health and welfare benefit plans.
Basis of Claim:
New Matter: additions and revisions.
Description:
37 p.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Write-up services for small-business clients

Statement of position 04-2

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006094398 / 2005-01-11
Date of Publication:
December 20, 2004
Date of Creation:
2004
Title:
Statement of position 04-2 : December 9, 2004 : Accounting for real estate time-sharing transactions.
Imprint:
New York : AICPA, c2004.
Description:
119 p.
Variant title:
Statement of position 04-2 : December 9, 2004
Other Title:
Accounting for real estate time-sharing transactions
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Consolidated financial statements

Statement of position 06-1, April 6, 2006

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006370630 / 2006-06-12
Date of Publication:
April 6, 2006
Date of Creation:
2006
Title:
Statement of position 06-1, April 6, 2006 : reporting pursuant to the global investment performance standards.
Copyright Note:
Cataloged from appl. only.
Copyright Claimant:
American Institute of Certified Public Accountants, Inc.
Names:
American Institute of Certified Public Accountants, Inc. (1219 documents)
example document: Consolidated financial statements
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