Audit and Accounting Guide: Employee Benefit Plans PDF Download
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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546479
Category : Business & Economics
Languages : en
Pages : 864
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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.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546479
Category : Business & Economics
Languages : en
Pages : 864
Get Book
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.
Author: Paul Rosenfield
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 924
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Book Description
Author: Josie Hammond
Publisher: John Wiley & Sons
ISBN: 1119763991
Category : Business & Economics
Languages : en
Pages : 432
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Book Description
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: Geoffrey M. Gilbert
Publisher:
ISBN: 9780882628493
Category : Pension trusts
Languages : en
Pages : 290
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Book Description
Author: American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 202
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Book Description
Author: Geoffrey M. Gilbert
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages :
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Book Description
Author: American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 346
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Book Description
Author: Geoffrey M. Gilbert
Publisher:
ISBN: 9780882622170
Category : Employee fringe benefits
Languages : en
Pages : 450
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Book Description
Author: Geoffrey M. Gilbert
Publisher: Warren Gorham & Lamont
ISBN: 9780887126437
Category :
Languages : en
Pages :
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498730
Category : Business & Economics
Languages : en
Pages : 57
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Book Description
The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: 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 FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
