statement of position

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See: principle
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Every year members can develop and submit a statement of position winch called a Reference Report that come before the WNA membership for a vote at the Annual Meeting.
AICPA Statement of Position 04-2, Accounting for Real Estate Time-Sharing Transactions provides guidance on the accounting for those transactions.
SOP 90-3, "Definition of the Term Substantially the Same for Holders of Debt Instruments, as Used in Certain Audit Guides and a Statement of Position.
The AICPA staff, helped by industry experts, released a set of technical questions and answers (Q&As) on financial accounting and reporting issues related to Statement of Position 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts.
The AICPA Accounting Standards Executive Committee (AcSEC) issued Statement of Position (SOP) 04-2, Accounting for Real Estate Time-Sharing Transactions, to address diversity in practice caused by a lack of guidance specific to real estate time-sharing transactions.
The AICPA has issued an exposure draft for a proposed Statement of Position related to the Accounting for Certain Costs and Activities Related to Property, Plant and Equipment.
Two others provide implementation guidance on Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer.
At the same time, the AICPA social insurance task force issued Statement of Position (SOP) 04-1, Auditing the Statement of Social Insurance, which is effective for periods beginning after September 30, 2005.
The Accounting Standards Executive Committee, the rule-making body of the American Institute of Certified Public Accountants, has issued Statement of Position 93-6, effective for fiscal years beginning after December 15, 1993 (the first quarter of 1994 for companies with calendar-year ends).

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