Full text is available for this statement of position in the Foster Business Library Reference Accounting Collection. Go to range number one, bottom shelf, for the blue binders for AICPA Statements of Position, and look for the volume with 1997 in it. SOP 97-2 is over ninety pages long.

To find articles on software revenue recognition, though not about Apple or the iPhone (yet, anyway), try these articles in ProQuest Databases:

• "Revenue Recognition for Software Products with Multiple Deliverables"   (The CPA Journal. New York: Apr 2005. Vol. 75, Iss. 4;  pg. 38, 4 pgs)
• "SEC Staff Guidance on Current Topics"   (SEC Accounting Report. Boston: May 2004. Vol. 30, Iss. 6;  pg. 6, 2 pgs)
• "Software revenue recognition-Q&A "   (SEC Accounting Report. Boston: Nov 2002. Vol. 28, Iss. 12;  pg. 5, 2 pgs)
• "Revenue recognition on sales of software: 97-2 + 98-9 = The solution"   (The National Public Accountant. Washington: Jun 2000. Vol. 45, Iss. 4;  pg. 8, 8 pgs)
• "Software Revenue Recognition"   (The CPA Journal. New York: May 1999. Vol. 69, Iss. 5;  pg. 52, 3 pgs)
• "Statement of position 98-9--modification of SOP 97-2, software revenue recognition, with respect to certain transactions "   (Journal of Accountancy. New York: Mar 1999. Vol. 187, Iss. 3;  pg. 95, 5 pgs)
• "Recognize the software, recognize the pitfalls"   (Journal of Accountancy. New York: May 1998. Vol. 185, Iss. 5;  pg. 17, 2 pgs)
• "Statement of position 97.2--software revenue recognition"   (Journal of Accountancy. New York: Jan 1998. Vol. 185, Iss. 1;  pg. 106, 14 pgs)

To find articles such as the above, try search terms such as:

• SUB(AICPA Statements of Position)
• SUB(SOP 97-2)
• SUB(Software)
• SUB(Revenue Recognition)
• CO(Apple Inc) and SUB(Accounting Standards)
• CO(Apple Inc) and SUB(Accounting Procedures)
• CO(Apple Computer Inc) and SUB(Cellular Telephones)
• PROD(Apple iPhone)