Audits of Employee Benefit Plans with Conforming Changes as of ...
Author :
Publisher :
Page : 482 pages
File Size : 42,99 MB
Release : 2003
Category : Employee fringe benefits
ISBN :
Author :
Publisher :
Page : 482 pages
File Size : 42,99 MB
Release : 2003
Category : Employee fringe benefits
ISBN :
Author :
Publisher :
Page : 356 pages
File Size : 49,67 MB
Release : 1996
Category : Employee fringe benefits
ISBN :
Author :
Publisher :
Page : 352 pages
File Size : 18,11 MB
Release : 1995
Category : Employee fringe benefits
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 864 pages
File Size : 12,81 MB
Release : 2016-11-21
Category : Business & Economics
ISBN : 1943546479
Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 39,25 MB
Release : 2019-03-24
Category : Reference
ISBN : 0359536395
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : American Institute of Certified Public Accountants
Publisher :
Page : 416 pages
File Size : 47,50 MB
Release : 1998
Category : Business & Economics
ISBN :
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 316 pages
File Size : 49,59 MB
Release : 1994
Category : Employee fringe benefits
ISBN :
Author : American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher :
Page : 484 pages
File Size : 47,86 MB
Release : 2003
Category : Employee fringe benefits
ISBN :
Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
Page : 242 pages
File Size : 36,23 MB
Release : 2012
Category : Business & Economics
ISBN : 9781780397030
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author : AICPA
Publisher : John Wiley & Sons
Page : 880 pages
File Size : 16,43 MB
Release : 2017-05-30
Category : Business & Economics
ISBN : 194549834X
Considered the industry standard resource, this guide provides practical guidance, essential information, and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2017 edition has been updated to include expanded information on related parties and parties in interest, plan transfers, and changes in service providers. Notably, the guide contains clarification on plan transfers--identifying a plan transfer may be challenging because the reports provided by the trustee or custodian may classify the transfer as a conversion, miscellaneous adjustment, or as contributions or distributions, rather than a plan transfer. Further, the date at which the plan's assets physically transfer (assets move from the predecessor plan's trust to the successor plan's trust) may differ from the effective date of the transfer (the date at which the plan assets are legally transferred to the control of another plan), according to relevant plan amendments or other documents. In addition, this edition has been updated for requirements related to going concern and provides the main provisions of those requirements.