Author : American Institute of Certified Public Accountants. Auditing Standards Division. Employee Benefit Plans and ERISA Committee
Publisher :
Page : 27 pages
File Size : 14,17 MB
Release : 1982
Category : Employee fringe benefits
ISBN :
Author :
Publisher :
Page : 112 pages
File Size : 10,69 MB
Release : 2008-03
Category : Disclosure in accounting
ISBN :
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 28 pages
File Size : 41,29 MB
Release : 1993
Category : Employee fringe benefits
ISBN :
Author : Financial Accounting Standards Board
Publisher :
Page : 25 pages
File Size : 32,65 MB
Release : 2017
Category : Corporations
ISBN :
"The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective" -- Provided by publisher.
Author : AICPA
Publisher : John Wiley & Sons
Page : 946 pages
File Size : 29,15 MB
Release : 2019-06-10
Category : Business & Economics
ISBN : 1948306751
This guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit. References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASC Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC Use of a SOC 1 report Use of a specialist (including actuaries and appraisers) Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits) Illustrative auditor communications and financial statements Explanation of pervasive regulatory requirements (DOL rules and regulations)
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 54 pages
File Size : 42,82 MB
Release : 1992
Category : Employee fringe benefits
ISBN :
Author : Josie Hammond
Publisher : John Wiley & Sons
Page : 432 pages
File Size : 35,77 MB
Release : 2020-08-26
Category : Business & Economics
ISBN : 1119763983
Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 540 pages
File Size : 34,77 MB
Release : 2002
Category : Employee fringe benefits
ISBN :
Author : American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee
Publisher :
Page : 204 pages
File Size : 14,9 MB
Release : 1983
Category : Employee fringe benefits
ISBN :
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 564 pages
File Size : 14,80 MB
Release : 2008
Category : Employee fringe benefits
ISBN :
