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

• Accounting and reporting by health and welfare benefit plans
• Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others
• Accounting by insurance and other enterprises for insurance-related assessments
• Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts
• Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts
• Accounting for and reporting of certain defined contribution plan investments and other disclosure matters
• Accounting for certain loans or debt securities acquired in a transfer
• Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising
• Accounting for the costs of computer software developed or obtained for internal use
• Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools
• Amendments to specific AICPA pronouncements for changes related to the NAIC codification
• Deferral of the effective date of a provision of SOP 97-2, Software revenue recognition