Audit and Accounting Guide: Employee Benefit Plans

Audit and Accounting Guide: Employee Benefit Plans

Author: AICPA

Publisher: John Wiley & Sons

Published: 2016-11-21

Total Pages: 864

ISBN-13: 1943546479

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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 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.


Book Synopsis Audit and Accounting Guide: Employee Benefit Plans by : AICPA

Download or read book Audit and Accounting Guide: Employee Benefit Plans written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-21 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Employee Benefit Plans Industry Developments ...

Employee Benefit Plans Industry Developments ...

Author: American Institute of Certified Public Accountants. Federal Government Division

Publisher:

Published: 1995

Total Pages: 26

ISBN-13:

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Book Synopsis Employee Benefit Plans Industry Developments ... by : American Institute of Certified Public Accountants. Federal Government Division

Download or read book Employee Benefit Plans Industry Developments ... written by American Institute of Certified Public Accountants. Federal Government Division and published by . This book was released on 1995 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Audit and Accounting Guide

Audit and Accounting Guide

Author:

Publisher:

Published: 2019

Total Pages:

ISBN-13: 9781119630913

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Book Synopsis Audit and Accounting Guide by :

Download or read book Audit and Accounting Guide written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


Audits of Employee Benefit Plans, as of ...

Audits of Employee Benefit Plans, as of ...

Author: American Institute of Certified Public Accountants. Employee Benefit Plans Committee

Publisher:

Published: 2002

Total Pages: 540

ISBN-13:

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Book Synopsis Audits of Employee Benefit Plans, as of ... by : American Institute of Certified Public Accountants. Employee Benefit Plans Committee

Download or read book Audits of Employee Benefit Plans, as of ... written by American Institute of Certified Public Accountants. Employee Benefit Plans Committee and published by . This book was released on 2002 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Accounting and Reporting by Health and Welfare Benefit Plans

Accounting and Reporting by Health and Welfare Benefit Plans

Author: American Institute of Certified Public Accountants. Employee Benefit Plans Committee

Publisher:

Published: 1992

Total Pages: 54

ISBN-13:

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Book Synopsis Accounting and Reporting by Health and Welfare Benefit Plans by : American Institute of Certified Public Accountants. Employee Benefit Plans Committee

Download or read book Accounting and Reporting by Health and Welfare Benefit Plans written by American Institute of Certified Public Accountants. Employee Benefit Plans Committee and published by . This book was released on 1992 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Audits of Employee Benefit Plans

Audits of Employee Benefit Plans

Author: American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee

Publisher:

Published: 1983

Total Pages: 204

ISBN-13:

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Book Synopsis Audits of Employee Benefit Plans by : American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee

Download or read book Audits of Employee Benefit Plans written by American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee and published by . This book was released on 1983 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:


AUDIT AND ACCOUNTING GUIDE

AUDIT AND ACCOUNTING GUIDE

Author:

Publisher:

Published: 2021

Total Pages:

ISBN-13: 9781950688630

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Book Synopsis AUDIT AND ACCOUNTING GUIDE by :

Download or read book AUDIT AND ACCOUNTING GUIDE written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


AUDIT AND ACCOUNTING GUIDE

AUDIT AND ACCOUNTING GUIDE

Author:

Publisher:

Published: 2020

Total Pages:

ISBN-13: 9781950688197

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Book Synopsis AUDIT AND ACCOUNTING GUIDE by :

Download or read book AUDIT AND ACCOUNTING GUIDE written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


Auditing Employee Benefit Plans

Auditing Employee Benefit Plans

Author: Josie Hammond

Publisher: John Wiley & Sons

Published: 2020-09-16

Total Pages: 432

ISBN-13: 1119763800

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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


Book Synopsis Auditing Employee Benefit Plans by : Josie Hammond

Download or read book Auditing Employee Benefit Plans written by Josie Hammond and published by John Wiley & Sons. This book was released on 2020-09-16 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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


Employee Benefit Plans, 2019

Employee Benefit Plans, 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-06-25

Total Pages: 928

ISBN-13: 1948306743

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This 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)


Book Synopsis Employee Benefit Plans, 2019 by : AICPA

Download or read book Employee Benefit Plans, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-06-25 with total page 928 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 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)