Matches in DBpedia 2015-10 for { ?s ?p "AICPA Statements of Position (SOPs), available full-text at the links below from the University of Mississippi's Library Digital Collections with the permission of the American Institute of Certified Public Accountants (AICPA), were issued by the AICPA's Accounting Standards Division from 1974 to 2009. The SOPs were meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.Those SOPs dealing with accounting standards have been superseded by the FASB's Accounting Standards Codification.Audit and Attest SOPs were issued to revise or supplement the AICPA's Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. These SOPs have the same authority as the AAGs.The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977."@en }
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- AICPA_Statements_of_Position abstract "AICPA Statements of Position (SOPs), available full-text at the links below from the University of Mississippi's Library Digital Collections with the permission of the American Institute of Certified Public Accountants (AICPA), were issued by the AICPA's Accounting Standards Division from 1974 to 2009. The SOPs were meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.Those SOPs dealing with accounting standards have been superseded by the FASB's Accounting Standards Codification.Audit and Attest SOPs were issued to revise or supplement the AICPA's Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. These SOPs have the same authority as the AAGs.The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977.".