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