American Institute of Certified Public Accountants. Accounting Standards Executive Committee.

Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts

2005

Accounting for certain loans or debt securities acquired in a transfer

2003

Financial highlights of separate accounts

2003

Reporting financial highlights and schedule of investments by nonregistered investment partnerships

2003

Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others

2001

Amendments to specific AICPA pronouncements for changes related to the NAIC codification

2001

Accounting and reporting by health and welfare benefit plans

2001

Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools

2001

Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts

2000

Accounting for and reporting of certain defined contribution plan investments and other disclosure matters

1999

Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising

1998

Accounting for the costs of computer software developed or obtained for internal use

1998

Deferral of the effective date of a provision of SOP 97-2, Software revenue recognition

1998

Deposit accounting

1998

Modification of SOP 97-2, Software revenue recognition, with respect to certain transactions

1998

Reporting on the costs of start-up activities

1998

Accounting by insurance and other enterprises for insurance-related assessments

1997

Software revenue recognition

1997

Environmental remediation liabilities, including auditing guidance

1996

Reporting on advertising costs

1993