Status of Staff Position SOP 94-3-1 and AA HCO-1

Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations

Status

Date Posted: May 19, 2008 

 Effective Date:
For fiscal years beginning after June 15, 2008, and to interim periods therein

Affects:
Amends SOP 94-3, paragraphs 3, heading preceding paragraph 6, 7, heading preceding paragraph 8 10 through 12, and 20
Deletes SOP 94-3, footnotes 4, 8, 9, and 11
Adds SOP 94-3, paragraph 6A and footnotes 6a, 7a, 7b, and 10a
Amends health care Guide, paragraph 11.07, 11.08, 11.10 through 11.12, and 11.37 and footnotes 4 and 8
Adds health care Guide, paragraph 11.17A and footnotes 1a, 6a, 8a, 14a, and 14b
Deletes health care Guide, footnote ‡ in paragraph 11.10, and footnotes 7, 9, and 12

Affected by:
No other pronouncements

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 94-3

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides