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April 1, 2008 | History

American Institute of Certified Public Accountants. Accounting Standards Executive Committee.

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  • Cover of: Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others

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  • Cover of: Accounting and reporting by health and welfare benefit plans: amendment to AICPA audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans

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  • Cover of: Environmental remediation liabilities (including auditing guidance)

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  • Cover of: Amendments to specific AICPA pronouncements for changes related to the NAIC codification

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  • Cover of: Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts

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  • Cover of: Accounting by insurance and other enterprises for insurance-related assessments.

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  • Cover of: Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising: amendment to AICPA audit and accounting guides Health care organizations, Not-for-profit organizations, and Audits of state and local governmental units

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  • Cover of: Deferral of the effective date of a provision of SOP 97-2, Software revenue recognition

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  • Cover of: Deposit accounting: accounting for insurance and reinsurance contracts that do not transfer insurance risk

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  • Cover of: Financial highlights of separate accounts: an amendment to the audit and accounting guide audits of investment companies

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  • Cover of: Modification of SOP 97-2, Software revenue recognition, with respect to certain transactions

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  • Cover of: 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

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  • Cover of: Reporting on advertising costs

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  • Cover of: Reporting on the costs of start-up activities

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  • Cover of: Software revenue recognition

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  • Cover of: Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts

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  • Cover of: Accounting for certain loans or debt securities acquired in a transfer

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  • Cover of: Accounting for and reporting of certain defined contribution plan investments and other disclosure matters: amendment to the AICPA audit and accounting guide, Audits of employee benefit plans

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  • Cover of: Accounting for the costs of computer software developed or obtained for internal use

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  • Cover of: Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools

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April 1, 2008 Created by an anonymous user initial import