Employee Benefit Plans Industry Developments PDF Download
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Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 108
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Book Description
Author: American Institute of Certified Public Accountants. Federal Government Division
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 26
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Book Description
Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 108
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Book Description
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: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 11
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 14
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498722
Category : Business & Economics
Languages : en
Pages : 80
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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. Federal Government Division
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 25
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9781943546459
Category :
Languages : en
Pages :
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306875
Category : Business & Economics
Languages : en
Pages : 45
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Book Description
The increasing complexity of employee benefit plan auditing and focus by the Department of Labor 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. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement
Author: American Institute of Certified Public Accountants AICPA.
Publisher:
ISBN:
Category :
Languages : en
Pages : 113
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Book Description
