The Institute's accounting standards staff releases a technical practice aid (TPA) (www.aicpa.org/members/div/ acctstd/general/tpa5.htm) to clarify financial accounting and reporting issues relating to Statement of Position (SOP) 97-2, Software Revenue Recognition. (Accounting).
The Institute's accounting standards staff releases a technical practice aid (TPA (Transient Program Area) See transient area.
TPA - Transient Program Area ) (www.alcpa.org/members/div/ acctstd/general/tpa5.htm) to clarify financial accounting and reporting issues relating to relating to relate prep → concernant
relating to relate prep → bezüglich +gen, mit Bezug auf +acc Statement of Position (SOP) 97-2, Software Revenue Recognition. The TPA uses a question-and-answer format to cover matters such as the commencement of an initial or renewal software license term and an arrangement containing an option to extend a time-based license indefinitely in·def·i·nite
adj.
Not definite, especially:
a. Unclear; vague.
b. Lacking precise limits: an indefinite leave of absence.
c. . The TPA is included in the publication, Technical Practice Aids, which is available from the AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). order department at 888-777-7077.
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