Reporting and Disclosure Guide for Employee Benefit Plan
Author: United States. Department of Labor. Pension and Welfare Benefits Administration
Publisher:
Published: 1994
Total Pages: 12
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author: United States. Department of Labor. Pension and Welfare Benefits Administration
Publisher:
Published: 1994
Total Pages: 12
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Dept. of Labor. Pension and Welfare Benefits Administration
Publisher:
Published: 1994
Total Pages: 7
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Labor-Management Services Administration
Publisher:
Published: 1978
Total Pages: 7
ISBN-13:
DOWNLOAD EBOOKAuthor:
Publisher:
Published: 2014
Total Pages: 24
ISBN-13:
DOWNLOAD EBOOKAuthor: AICPA
Publisher: John Wiley & Sons
Published: 2019-06-10
Total Pages: 946
ISBN-13: 1948306751
DOWNLOAD EBOOKThis guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit. References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASC Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC Use of a SOC 1 report Use of a specialist (including actuaries and appraisers) Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits) Illustrative auditor communications and financial statements Explanation of pervasive regulatory requirements (DOL rules and regulations)
Author:
Publisher:
Published: 1987
Total Pages: 38
ISBN-13:
DOWNLOAD EBOOKAuthor: Lisa J. Alkon
Publisher:
Published: 1983*
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor: Josie Hammond
Publisher: John Wiley & Sons
Published: 2020-09-16
Total Pages: 432
ISBN-13: 1119763800
DOWNLOAD EBOOKMaster 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:
Publisher: DIANE Publishing
Published:
Total Pages: 65
ISBN-13: 142899677X
DOWNLOAD EBOOKAuthor: AICPA
Publisher: John Wiley & Sons
Published: 2016-11-21
Total Pages: 864
ISBN-13: 1943546479
DOWNLOAD EBOOKConsidered 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.