Accounting Trends & Techniques PDF Download

Author: Linda C. Delahanty
Publisher:
ISBN: 9789990899429
Category : Disclosure in accounting
Languages : en
Pages : 191

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Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category :
Languages : en
Pages : 210

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Book Description

Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9781937350895
Category : Disclosure in accounting
Languages : en
Pages : 235

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Book Description

Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9781943546497
Category :
Languages : en
Pages :

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Author: Paul Rosenfield
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 928

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Author: Josie Hammond
Publisher: John Wiley & Sons
ISBN: 1119763983
Category : Business & Economics
Languages : en
Pages : 432

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Book Description
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:
ISBN: 9780882628493
Category : Pension trusts
Languages : en
Pages : 290

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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306085
Category : Business & Economics
Languages : en
Pages : 914

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Book Description
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: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 302

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Book Description

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306751
Category : Business & Economics
Languages : en
Pages : 916

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Book Description
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)