statement of position


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See: principle
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The net impact of the revenue deferral due to the penalty provisions may be less than currently estimated because some portion of the adjustment may have already been made in connection with the restatement item relating to the adoption of the "residual method" for revenue recognition as described in the April 19 Form 8-K under the heading "Revenue Recognition related to the Proper Application of Vendor Specific Evidence ('VSOE') under Statement of Position 97-2 'Software Revenue Recognition' ('SOP 97-2').
Institute of Certified Public Accounting Statement of Position 98-5,
As shown in the illustration on page 47, which is based on one of the Statement of Position illustrations, the new rules will increase compensation expense in two important ways.
In the normal course of preparing its financial statements for the fiscal year ended January 31, 2006, the Company reviewed its revenue recognition policies as compared to guidance contained in the American Institute of Certified Public Accountants Statement of Position 97-2, Software Revenue Recognition, and Statement of Position 98-9, Modification of SOP 97-2, Software Revenue Recognition, With Respect To Certain Transactions, with respect to determining vendor-specific-objective-evidence ("VSOE") of fair value of the elements of its multi-element software licensing arrangements, and more specifically the allocation and timing of recognition of revenues derived from those software and maintenance arrangements.
The Auditing Standards Board has issued Statement of Position 04-1, Auditing the Statement of Social Insurance (No.
6 10/27/00 Accounting for Financial Instruments with 3/31/01 Characteristics of Liabilities, Equity, or Both 12/14/99 Reporting Financial Instruments and Certain 5/31/00 Related Assets and Liabilities at Fair Value (preliminary views) 2/23/99 Consolidated Financial Statements: Purpose and 5/24/99 Policy AcSEC (AICPA) 6/19/03 Proposed Statement of Position, Allowance for 9/19/03 Credit Losses 3/14/03 Proposed Statement of Position, Accounting by 5/14/03 Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements Other Than Those Specifically Described in FASB Statement No.
41 per share noncash charge in the first quarter 1994 related to the adoption of AICPA Statement of Position 93-6, "Employers Accounting for Employee Stock Ownership Plans.
They point out that the AICPA's Statement of Position 90-11 and FASB Statements 12 and 60 already require disclosure of the fair value of marketable debt and equity securities.
Statement of Position 04-2, Accounting for Real Estate Time-Sharing Transactions (No.
The AICPA accounting standards executive committee (AcSEC) issues Statement of Position (SOP) 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer (www.
HI adopted Statement of Position 93-6 (SOP 93-6), "Employers' Accounting for Employee Stock Ownership Plans" effective January 1, 1994, which reduced net income but increased earnings per common share.
67, Accounting for Costs and Initial Rental Operations of Real Estate Projects, in association with the issuance of AICPA Statement of Position (SOP) 04-2, Accounting for Real Estate Time-Sharing Transactions.

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