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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), have been issued by the AICPA's Accounting Standards Division since 1974 and are meant to SOP—AICPA Statements of Position. You must log in to view this content and have a subscription package that includes this content. Contents. 75-2 · 78-9 · 81-1. Home arrow AICPA historical collection arrow ProgramAccounting_SOP Draft Program accounting: Proposed statement of position, revised draft June 3, 1981 Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters an amendment of APB Opinion No. 20. September 1979. CONTENTS. 14 Jun 2010 This Statement of Position (SOP) is an interpretive publication and attestation standards established by the AICPA and included in this SOP, Proposed AICPA Statement of Position (SOP), Accounting for Real Estate Time-Sharing Transactions, and proposed FASB Statement of Financial Accounting Standards, Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67, are being issued simultaneously for public comment. Barrons Dictionary | Definition for: statements of position (SOPs) accountants (AICPA) concerning specialized accounting policies practiced in given industries. The codification supersedes all existing non-SEC accounting standards (this includes FASB Statements, EITF abstracts and AICPA Statements of Position). AND AICPA STATEMENTS OF POSITION—AUDITING. AND ATTESTATION1. Along with auditing Interpretations of Statements on Auditing Standards (SASs),
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