<<

. 79
( 82 .)



>>

Loan impairment 114, 118
Management discussion and analysis 87 8**
Mortgage-backed securities 134
Nonmonetary transactions 29 30
Obligations callable by the creditor 78
Pension plans 8* 35,* 36, 75,* 3
87, 88, 110, 132
Postretirement benefits other than pension 81, 106, 112
Preacquisition contingencies of purchased
enterprises 38
Prior period adjustments 16
Processing of transactions by
service organizations 70,* 88
Product financing arrangements 49
Quality control for CPA firms 25 12
Question about an entity™s continued existence 59
Real estate sales 43
Refinancing of expected short-term obligations 6
Related-party transactions 57 45
Reporting on pro forma financial information 1**
Repurchase and reverse purchase 41
Research and development costs 2, 68
Reserves 5
Restricting the use of an auditor™s report 87




409
FASB FASB




410
APB Standard Interpretation SAS SSAE
Reference Reference Reference Reference Reference
Accounting/Auditing Topic Number Number Number Number Number

Revenue recognition right of return 48
Special termination benefits paid to employees 74
Specialized industry areas 50, 51, 53,* 36, 40
60,* 61, 63,*
65,* 66,*
67, 71,* 90,
91,* 92, 97,
101, 111, 113,
120, 122, 139
Stock-based compensation 123, 148 44
Subsequent events 1
Supplementary information required by FASB 52
Transfers and servicing of financial assets
and extinguishment of liabilities 125,* 127, 140
Transfers of assets 136 42
Troubled debt restructuring”debtors and
creditors 15
Understanding with the client 83 7**
Using the work of a specialist 73, 76
Working papers 41 5**
Note: For oil and gas companies see 19,* 25,* 69 45
*Partially or fully amended.
**Revised and recodified SSAE Nos. 1“9 into SSAE No. 10.
AICPA Statements of Position (SOPs) 411


AICPA STATEMENTS OF POSITION (SOPS)

SOP 94-1, Inquiries of State Insurance Regulators
SOP 94-2, The Application of the Requirements of Accounting Research Bulletins,
Opinions of the Accounting Principles Board, and Statements and Interpre-
tations of the Financial Accounting Standards Board to Not-for-Profit Orga-
nizations
SOP 94-3, Reporting of Related Entities for Not-for-Profit Organizations
SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit
Plans and Defined-Contribution Pension Plans
SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insur-
ance Enterprises
SOP 94-6, Disclosure of Certain Significant Risks and Uncertainties
SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance
Enterprises
SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships
SOP 95-3, Accounting for Certain Distribution Costs of Investment Companies
SOP 95-4, Letters for State Insurance Regulators to Comply With the NAIC Model
Audit Rule
SOP 95-5, Auditors™ Reporting on Statutory Financial Statements of Insurance
Companies
SOP 96-1, Environmental Remediation Liabilities
SOP 97-1, Accounting by Participating Mortgage Loan Borrowers
SOP 97-2, Software Revenue Recognition”supersedes SOP 91-1
SOP 97-3, Accounting by Insurance and Other Enterprises for Insurance-Related
Assessments
SOP 98-1, Accounting for the Costs of Computer Software Developed or Planned
for Internal Use
SOP 98-2, Accounting for Costs of Activities of Not-For-Profit Organizations and
State and Local Governmental Entities That Include Fund-Raising
SOP 98-3, Audits of States, Local Governments, and Not-For-Profit Organizations
Receiving Federal Awards”supersedes SOP 92-9, Audits of Not-For-Profit
Organizations Receiving Federal Awards.
SOP 98-4, Deferral of the Effective Date of a Provision of SOP 97-2, Software
Revenue Recognition
SOP 98-5, Reporting on the Costs of Start-up Activities
SOP 98-9, Modification of SOP 97-2
SOP 99-1, Guidance to Practitioners in Conducting and Reporting on an Agreed-
Upon Procedures Engagement to Assist Management in Evaluating the Ef-
fectiveness of Its Corporate Compliance Program
SOP 99-2, Accounting for and Reporting of Postretirement Medical Benefit
(401(b)) Features of Defined Benefit Pension Plans
412 Appendix A


SOP 99-3, Accounting for and Reporting of Certain Defined Contributions Plan
Investments and Other Disclosure Matters
SOP 00-1, Auditing Health Care Third-Party Revenue and Related Receivables
SOP 00-2, Accounting by Producers or Distributions of Films
SOP 00-3, Accounting by Insurance Enterprises for Demutualizations and For-
mations of Mutual Insurance Companies and for Certain Long-Duration Par-
ticipating Contracts
SOP 01-1, Amendments to Scope of SOP 95-2, Financial Reporting by Nonpublic
Investment Partnerships, to Include Commodity Pools
SOP 01-2, Health and Welfare Benefit Plan Accounting
SOP 01-3, Performing Agreed-Upon Procedures Engagements that Address Inter-
nal Control Over Derivative Transactions as Required by the New York State
Insurance Law
SOP 01-4, Reporting Pursuant to Association for Investment Management and Re-
search Performance Presentation Standards
SOP 01-5, Amendments to Specific AICPA Pronouncements for Changes Related
to the NAIC Codification
SOP 01-6, Accounting by Certain Entities (Including Entities with Trade Receiv-
ables) That Lend to or Finance the Activities of Others
SOP 02-1, Performing Agreed-Upon Procedures Engagements that Address An-
nual Claims Prompt Payment Reports as Required by the New Jersey Admin-
istrative Code
SOP 02-2, Accounting for Derivative Instruments and Hedging Activities by
Not-for-Profit Health Care Organizations, and Clarification of the Perfor-
mance Indicator
Appendix B
Professional Accounting
Associations, Business
Organizations, Boards,
Commissions, and
Directors Publications
The American Assembly American Society of Corporate
Columbia University Secretaries, Inc.
475 Riverside Drive 521 Fifth Avenue
Suite 456 New York, NY 10175
New York, NY 10115-0456 (212) 681-2000
(212) 870-3500 www.ascs.org
www.columbia.edu/cu/amassembly
Association for Investment
American Accounting Association Management and Research
5717 Bessie Drive 560 Ray C. Hunt Drive
Sarasota, FL 34233 P.O. Box 3668
(813) 921-7747 Charlottesville, VA 22903
www.aaahq.org/index.cfm (800) 247-8132
www.aimr.org
American Bar Association
750 N. Lake Shore Drive
Association of Certified Fraud
Chicago, IL 60611
Examiners
1-800-285-2221
The Gregor Building
www.abanet.org
716 West Avenue
Austin, TX 78701
American Institute of Certified Public
(512) 478-9070
Accountants
1-800-245-3321
1211 Avenue of the Americas
www.cfenet.com
New York, NY 10036-8775
(212) 596-6200 or 1-888-777-7077
Association of Government
www.aicpa.org
Accountants
2200 Mount Vernon Avenue
American Law Institute
Alexandria, VA 22301
4025 Chestnut Street
(703) 684-6931
Philadelphia, PA 19104
www.rutgers.edu/accounting/raw/aga/
1-800-253-6397
home.htm
www.ali-aba.org
413
414 Appendix B


Australian Institute of Company Directorship Search Group
Director Directorship
Company Director House 8 Sound Shore Drive
3rd Floor Greenwich, CT 06830
71 York Street (203) 618-7000
Sydney, NSW, Australia www.directorship.com
(02) 299-8788
Directors & Boards
The Business Roundtable 1845 Walnut Street
1615 L Street N.W. Philadelphia, PA 19103
Suite 1100 (215) 567-3200
Washington, DC 20036 www.directorsandboards.com
(202) 872-1260
www.brtable.org Financial Accounting Standards
Board
The Canadian Institute of Chartered 401 Merritt 7
Accountants P.O. Box 5116
277 Wellington Street West Norwalk, CT 06856
Toronto, Canada M5V 3H2 (203) 847-0700
(416) 977-3222 www.fasb.org
www.cica.ca
Financial Executives International
Committee of Sponsoring 10 Madison Avenue, P.O. Box 1938
Organizations of the Treadway Morristown, NJ 07962
Commission (COSO) (201) 898-4609
American Institute of Certified Public www.fei.org
Accountants
1211 Avenue of the Americas Government Accounting Standards
6th Floor Board
New York, NY 10036-8775 401 Merritt 7
(212) 575-6656 P.O. Box 5116
www.aicpa.org Norwalk, CT 06856
(203) 847-0700
The Conference Board www.fasb.org
845 Third Avenue
New York, NY 10022 Heidrick and Struggles
(212) 339-0345 245 Park Avenue
www.conference-board.org New York, NY 10167
(212) 867-9876
The Corporate Board www.H-S.com
4440 Hagadorn Road
Okemos, MI 48864 The Institute of Internal Auditors, Inc.
(517) 336-1700 247 Maitland Avenue
www.corporateboard.com Altamonte Springs, FL 32701
(407) 830-7600
www.theiia.org
Professional Accounting Associations 415


International Accounting Standards Investor Responsibility Research
Board Center
30 Cannon Street Suite 700
London EC4M 6XH 1350 Connecticut Avenue N.W.
United Kingdom Washington, DC 20036
(44) 713530565 (202) 833-0700
www.iasc.org.uk www.irrc.org

International Auditing and Assurance Korn/Ferry International
Standards Board 237 Park Avenue
545 Fifth Avenue New York, NY 10017
New York, NY 10017 (212) 687-1834
(212) 471-8702 www.kornferry.com
www.ifac.org
National Association of Corporate
International Federation of Directors
Accountants (IFAC) 1828 L Street N.W.
545 Fifth Avenue Suite 801
New York, NY 10036 Washington, DC 20036
(212) 471-8702 (202) 775-0509
www.ifac.org www.nacdonline.org

International Organization of National Association of Securities
Securities Commissions (IOSCO) Dealers, Inc.
C/ Oquendo 12 1735 K Street, NW
28006 Madrid Washington, DC 20006
Spain (202) 728-8000
(34) 914175549 www.nasd.com
www.iosco.org
National Investor Relations Institute
Institute of Corporate Directors 8020 Towers Crescent Drive

<<

. 79
( 82 .)



>>