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The FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use. ... [05-1 - 05-8] [04-1 - 04-13] [03-1 - 03-17] [02-1 - 02-18]
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45, Long-Term Construction-Type Contracts, (1955) and AICPA Statement of Position (SOP) 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, (1981) address it specifically. There is also an excellent AICPA Audit and Accounting Guide, Construction Contractors (see Resource IND 1).
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www.revenuerecognition.com/industry/construction/
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Exhibit 1, which is partly based on AAER 108, contains several key questions that auditors should ... AICPA Statement of Position 81-1 cites these necessary conditions: ... As discussed in SOP 81-1, good contract estimates depend upon all areas that participate in production, cost, and administrative control of contracts.
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www.nysscpa.org/cpajournal/2002/0802/features/f083002.h...
www.nysscpa.org/cpajournal/2002/0802/features/f083002.htm
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The primary authoritative accounting literature for construction companies, and entities using contract accounting is SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts.
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www.aicpa.org/pubs/cpaltr/sep2000/supps/palert1.htm
www.aicpa.org/pubs/cpaltr/sep2000/supps/palert1.htm
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- Statement of Position (SOP) 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts ... Audit Issues in Revenue Recognition will be available in a paperbound edition late in February 1999. To obtain a copy, call the AICPA Order Department at (888) 777-7077 and request product...
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www.aicpa.org/members/div/auditstd/opinion/jan99_1.htm
www.aicpa.org/members/div/auditstd/opinion/jan99_1.htm
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The editor comes with unlimited undo/redo with undo/redo lists, full clipboard control: cut, copy, paste, paste special, clear clipboard, ... sop; aicpa; sop 81 1; sop player; sop 90 7; hotel sop; free sop; sop 98 9; sop template; littlest pet sop; sop 94 6; mdac 2.81; audiograbber 1.81; resep sop buntut; sop 01 6;
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www.brothersoft.com/downloads/aicpa-sop-81-1.html
www.brothersoft.com/downloads/aicpa-sop-81-1.html
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Does anyone have a full text copy of the AICPA's Statement of Position ; (SOP) 81-1 "Accounting for Performance of Construction Type and Certain ; Production Type Contracts"? All help greatly appreciated. Thank you!
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listproc.ucdavis.edu/archives/law-lib/law-lib.log0202/0...
listproc.ucdavis.edu/archives/law-lib/law-lib.log0202/0441.html
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If an arrangement (i.e., outside the scope of SOP 81-1) requires the delivery or performance of multiple deliverables, or "elements," the delivery of an individual element is considered not to have occurred if there are undelivered elements that are essential to the functionality of the delivered element because...
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www.sec.gov/interps/account/sab101.htm
www.sec.gov/interps/account/sab101.htm
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For example, a transaction within the scope of AICPA Statement of Position (SOP) 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, is not subject to the staff's views expressed in SAB 101.
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www.sec.gov/info/accountants/sab101faq.htm
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