Accounting Trends & Techniques
Author | : Linda C. Delahanty |
Publisher | : |
Total Pages | : 191 |
Release | : 2003 |
Genre | : Disclosure in accounting |
ISBN | : 9789990899429 |
Download Accounting Trends Techniques Employee Benefit Plans full books in PDF, epub, and Kindle. Read online free Accounting Trends Techniques Employee Benefit Plans ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Linda C. Delahanty |
Publisher | : |
Total Pages | : 191 |
Release | : 2003 |
Genre | : Disclosure in accounting |
ISBN | : 9789990899429 |
Author | : American Institute of Certified Public Accountants |
Publisher | : |
Total Pages | : 210 |
Release | : 2005 |
Genre | : |
ISBN | : |
Author | : American Institute of Certified Public Accountants |
Publisher | : |
Total Pages | : 235 |
Release | : 2012 |
Genre | : Disclosure in accounting |
ISBN | : 9781937350895 |
Author | : Aicpa |
Publisher | : |
Total Pages | : 531 |
Release | : 2008-01-01 |
Genre | : Employee fringe benefits |
ISBN | : 9780870517303 |
Author | : American Institute of Certified Public Accountants |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : 9781943546497 |
Author | : Paul Rosenfield |
Publisher | : |
Total Pages | : 928 |
Release | : 1992 |
Genre | : Pension trusts |
ISBN | : |
Author | : Josie Hammond |
Publisher | : John Wiley & Sons |
Total Pages | : 432 |
Release | : 2020-08-26 |
Genre | : Business & Economics |
ISBN | : 1119763983 |
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
Author | : Geoffrey M. Gilbert |
Publisher | : |
Total Pages | : 290 |
Release | : 1982 |
Genre | : Pension trusts |
ISBN | : 9780882628493 |
Author | : AICPA |
Publisher | : John Wiley & Sons |
Total Pages | : 914 |
Release | : 2018-04-17 |
Genre | : Business & Economics |
ISBN | : 1948306085 |
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 Auditsâ€? 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
Author | : AICPA |
Publisher | : John Wiley & Sons |
Total Pages | : 916 |
Release | : 2019-06-05 |
Genre | : Business & Economics |
ISBN | : 1119630886 |
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)