Audits of Employee Benefit Plans with Conforming Changes as of ... PDF Download

Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 482

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Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 356

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Book Description

Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 352

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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546479
Category : Business & Economics
Languages : en
Pages : 864

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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.

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 416

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Author: American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 316

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Book Description

Author: American Institute of Certified Public Accountants. Employee Benefit Plans Committee
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 484

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

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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 194549834X
Category : Business & Economics
Languages : en
Pages : 880

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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 2017 edition has been updated to include expanded information on related parties and parties in interest, plan transfers, and changes in service providers. Notably, the guide contains clarification on plan transfers--identifying a plan transfer may be challenging because the reports provided by the trustee or custodian may classify the transfer as a conversion, miscellaneous adjustment, or as contributions or distributions, rather than a plan transfer. Further, the date at which the plan's assets physically transfer (assets move from the predecessor plan's trust to the successor plan's trust) may differ from the effective date of the transfer (the date at which the plan assets are legally transferred to the control of another plan), according to relevant plan amendments or other documents. In addition, this edition has been updated for requirements related to going concern and provides the main provisions of those requirements.