Title 20 Employees' Benefits Parts 400 to 499 (Revised as of April 1, 2014)

Title 20 Employees' Benefits Parts 400 to 499 (Revised as of April 1, 2014)

Author: Office of The Federal Register, Enhanced by IntraWEB, LLC

Publisher: IntraWEB, LLC and Claitor's Law Publishing

Published: 2014-04-01

Total Pages: 1374

ISBN-13: 0160917794

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The Code of Federal Regulations Title 20 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to Federally-mandated employee benefits, such as workers' compensation, Social Security, Veterans' employment benefits, etc.


Employee Benefit Plans 2018

Employee Benefit Plans 2018

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-05-22

Total Pages: 896

ISBN-13: 1948306077

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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 edition has been updated to include additional information related to the issuance of the going concern standard, revisions to provide further guidance related to limited-scope audits, a new illustrative auditor's report for 11-K audits, and has been revised for the recodification of the attestation standards. Updates include: Q&A section 2220.27, "Determining When the Practical Expedient is Not Used or Not Available" Q&A section 2220.28, "Definition of Readily Determinable Fair Value and Its Interaction with the NAV Practical Expedient" SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern PCAOB Release No. 2015-008, “Improving the Transparency of Audits� AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion SSAE No. 18, Attestation Standards: Clarification and Recodification