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  2. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Modification of SOP 97-2, Software revenue recognition, with respect to certain transactions full-text: 1998 December 22 99-1: Guidance to practitioners in conducting and reporting on an agreed-upon procedures engagement to assist management in evaluating the effectiveness of its corporate compliance program full-text: 1999 May 21 99-2

  3. Standard operating procedure - Wikipedia

    en.wikipedia.org/wiki/Standard_operating_procedure

    A standard operating procedure (SOP) is a set of step-by-step instructions compiled by an organization to help workers carry out routine operations. [1] SOPs aim to achieve efficiency, quality output, and uniformity of performance, while reducing miscommunication and failure to comply with industry regulations .

  4. Operations manual - Wikipedia

    en.wikipedia.org/wiki/Operations_manual

    The operations manual is intended to remind employees of how to do their job. The manual is either a book or folder of printed documents containing the standard operating procedures, a description of the organisational hierarchy, contact details for key personnel and emergency procedures.

  5. Asset and liability management - Wikipedia

    en.wikipedia.org/wiki/Asset_and_liability_management

    Asset-liability Management: Issues and trends, R. Vaidyanathan, ASCI Journal of Management 29(1). 39-48; Price Waterhouse Coopers Status of balance sheet management practices among international banks 2009; Bank for International Settlements Principles for the management and supervision of interest rate risk - final document

  6. Management control system - Wikipedia

    en.wikipedia.org/wiki/Management_control_system

    Management control as an interdisciplinary subject. A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole in light of the organizational strategies pursued.

  7. Completed-contract method - Wikipedia

    en.wikipedia.org/wiki/Completed-contract_method

    Accounting for long term contracts can be done in two ways: through the completed-contract method and the percentage of completion method. The choice between the two depends on the provisions of SOP 81-1 from the AICPA. The completed-contract method recognizes income only when the contract is completed or substantially completed. [1]

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