Audits of 401(k) Plans PDF Download
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Author: Deloitte & Touche Consulting Group
Publisher: John Wiley & Sons
ISBN: 1119722063
Category : Business & Economics
Languages : en
Pages : 320
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Book Description
Author: Deloitte & Touche Consulting Group
Publisher: John Wiley & Sons
ISBN: 1119722063
Category : Business & Economics
Languages : en
Pages : 320
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Book Description
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: Bisk Education
Publisher:
ISBN: 9780881280029
Category :
Languages : en
Pages :
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Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764626791
Category :
Languages : en
Pages :
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Contains technical guidance and practice aids for practitioners forming, maintaining and terminating retirement plans. It demonstrates how to choose the right plan, avoid common pitfalls, and correct mistakes.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 111953769X
Category : Business & Economics
Languages : en
Pages : 75
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Book Description
Developed by a task force consisting of current and former employee benefit plan expert panel members, this alert offers a range of topics such as master trust reporting, cybersecurity, new proposed auditor's reports, electronic information, limited-scope certification, and new auditing standards such as PCAOB AS 3101. 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 accountants meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist them in identifying current sources of risk within EBP audit engagements. Accountants will find 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 your engagements. Key benefits of this work include: Coverage of emerging practice issues, including direct versus indirect investment in fully benefit-responsive investment contracts, readily determinable fair value, disclosures for investments in certain entities that calculate NAV per share (or its equivalent), plan expenses, and repurchase agreements An in-depth look at master trust reporting, electronic information and the new PCAOB auditing standard AS 3101 Analysis of high risk areas specific to defined benefit pension plans, such as pension benefit guaranty corporation premiums and reporting, demographic and economic assumptions, and pension risk management Current developments on health and welfare plans, including health care reform and its effect on employee benefit plans Up-to-date information on regulatory development from both the DOL and IRS
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4
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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
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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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 104
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Book Description
Author: Geoffrey M. Gilbert
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 254
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Book Description
