AICPA Statements of Position
GPTKB entity
Statements (19)
Predicate | Object |
---|---|
gptkbp:instanceOf |
accounting standard
|
gptkbp:abbreviation |
SOP
|
gptkbp:appliesTo |
auditors
CPAs |
gptkbp:category |
accounting guidance
auditing guidance |
gptkbp:country |
gptkb:United_States
|
gptkbp:finalDate |
2009
|
gptkbp:firstIssueDate |
1974
|
https://www.w3.org/2000/01/rdf-schema#label |
AICPA Statements of Position
|
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some superseded by FASB standards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 |
6
|