Audit and Accounting Guide: Employee Benefit Plans - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audit and Accounting Guide: Employee Benefit Plans write by AICPA. This book was released on 2016-11-21. Audit and Accounting Guide: Employee Benefit Plans available in PDF, EPUB and Kindle. 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.
Auditing Employee Benefit Plans
Auditing Employee Benefit Plans - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Auditing Employee Benefit Plans write by Josie Hammond. This book was released on 2020-08-26. Auditing Employee Benefit Plans available in PDF, EPUB and Kindle. 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
Audits of Employee Benefit Plans
Audits of Employee Benefit Plans - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audits of Employee Benefit Plans write by American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee. This book was released on 1983. Audits of Employee Benefit Plans available in PDF, EPUB and Kindle.
Audits of Employee Benefit Plans, as of ...
Audits of Employee Benefit Plans, as of ... - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audits of Employee Benefit Plans, as of ... write by American Institute of Certified Public Accountants. Employee Benefit Plans Committee. This book was released on 2002. Audits of Employee Benefit Plans, as of ... available in PDF, EPUB and Kindle.
Audit Risk Alert
Audit Risk Alert - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audit Risk Alert write by AICPA. This book was released on 2018-05-24. Audit Risk Alert available in PDF, EPUB and Kindle. 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
