AICPA Statements of Position
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:accounting_standard
|
| gptkbp:abbreviation |
SOP
|
| gptkbp:appliesTo |
auditors
CPAs |
| gptkbp:category |
gptkb:accounting_guidance
auditing guidance |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:finalDate |
2009
|
| gptkbp:firstIssueDate |
1974
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:language |
English
|
| gptkbp:purpose |
provide guidance on accounting and auditing issues
|
| gptkbp:relatedTo |
gptkb:Generally_Accepted_Accounting_Principles
AICPA Audit and Accounting Guides |
| gptkbp:replacedBy |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:status |
some superseded by FASB standards
|
| gptkbp:bfsParent |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
AICPA Statements of Position
|