The full text of this SOP is available, for currently-enrolled University of Washington students only, via Electronic Reserves; search by course or by instructor name. The page images are set up for printing; to rotate the page images for reading on your monitor, right-click and rotate the image three times.

Full text is also available for this statement of position, in print, 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 1998 volume. SOP 98-5, Reporting on the Costs of Start-Up Activities, is under two dozen pages in length. Click here for a summary.

To find articles on this SOP, try search terms such as SUB(SOP 98-5) in ProQuest Databases, for articles such as these:

• "Reporting start-up costs under SOP 98-5"   (Ohio CPA Journal. Columbus: Oct-Dec 1999. Vol. 58, Iss. 4;  pg. 55, 5 pgs)
• "Financial statement and auditing standards update"   (The Secured Lender. New York: Mar/Apr 1999. Vol. 55, Iss. 2;  pg. 84, 4 pgs)
• "SOP 98-5: Reporting on the costs of start-up activities"   (Ohio CPA Journal. Columbus: Jan-Mar 1999. Vol. 58, Iss. 1;  pg. 36, 4 pgs)
• "SOP 98-5--reporting on the costs of start-up activities"   (The CPA Journal. New York: Dec 1998. Vol. 68, Iss. 12;  pg. 52, 1 pgs)
• "New standard on accounting for start-up costs"   (The CPA Journal. New York: Oct 1998. Vol. 68, Iss. 10;  pg. 58, 1 pgs)