Checklists and Illustrative Financial Statements for Governmental Employee Benefit Plans
Author :
Publisher :
Page : 80 pages
File Size : 18,73 MB
Release : 2003-08
Category : Civil service
ISBN :
Checklists and Illustrative Financial Statements for State and Local Governmental Units
Author :
Publisher :
Page : 292 pages
File Size : 38,1 MB
Release : 2009
Category : Disclosure in accounting
ISBN :
Book Description
Government Auditing Standards - 2018 Revision
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 33,73 MB
Release : 2019-03-24
Category : Reference
ISBN : 0359536395
Book Description
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.
Checklists and Illustrative Financial Statements for Corporations
Author :
Publisher :
Page : 152 pages
File Size : 37,25 MB
Release : 2004
Category : Corporations
ISBN :
Book Description
Audit and Accounting Guide: Employee Benefit Plans
Author : AICPA
Publisher : John Wiley & Sons
Page : 864 pages
File Size : 20,61 MB
Release : 2016-11-21
Category : Business & Economics
ISBN : 1943546479
Book Description
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.
Checklists and Illustrative Financial Statements
Author : AICPA
Publisher : John Wiley & Sons
Page : 236 pages
File Size : 24,31 MB
Release : 2019-08-06
Category : Business & Economics
ISBN : 1119647355
Book Description
Financial statement preparation for not-for-profit entities can be complex. Whether you are preparing or auditing them, you'll find the tools you need in this helpful resource. This checklist contains the most comprehensive financial reporting and disclosure guidance available, plus a complete set of illustrative financial statements to assist you in understanding and applying standards like ASU 2016-14, 2018-08, and 2014-09. Key features include: Designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for not-for-profit entities.
Checklists and Illustrative Financial Statements for Common Interest Realty Associations
Author :
Publisher :
Page : 114 pages
File Size : 14,60 MB
Release : 2004
Category : Condominium associations
ISBN :
Book Description
Checklists and Illustrative Financial Statements 2017
Author : AICPA
Publisher : John Wiley & Sons
Page : 176 pages
File Size : 37,6 MB
Release : 2017-07-24
Category : Business & Economics
ISBN : 1945498765
Book Description
This edition covers plan types, such as 401(k) plans, 403(b) plans, and 11Ks. It contains the most comprehensive U.S. GAAP disclosure guidance available, and identifies the reporting requirements that you need to know and apply to meet the applicable standards. FinREC recommendations on many accounting topics are included throughout. Key changes include the new accounting standards updates related to investments at net asset value per share, as well as the effect of the simplification project. In addition, this edition includes useful tools such as illustrative financial statements and auditor's reports. Updates include: FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) FASB ASU No. 2015-12, Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient
Checklists and Illustrative Financial Statements for Defined Benefit Pension Plans
Author :
Publisher :
Page : 116 pages
File Size : 44,40 MB
Release : 2009
Category : Disclosure in accounting
ISBN :
Book Description
Checklist Supplement and Illustrative Financial Statements for Real Estate Ventures
Author :
Publisher :
Page : 36 pages
File Size : 30,45 MB
Release : 2007
Category : Financial statements
ISBN :
