Employee Benefit Plans Industry Developments
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Employee Benefit Plans Industry Developments
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Author : American Institute of Certified Public Accountants. Federal Government Division
language : en
Publisher:
Release Date : 1990
Employee Benefit Plans Industry Developments written by American Institute of Certified Public Accountants. Federal Government Division and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Auditing categories.
Employee Benefit Plans Industry Developments
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Author :
language : en
Publisher:
Release Date : 2006
Employee Benefit Plans Industry Developments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Employee fringe benefits categories.
Audit Risk Alert
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2018-06-19
Audit Risk Alert written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-19 with Business & Economics categories.
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
2015 Audit Risk Alert
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 2016
2015 Audit Risk Alert written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Employee Benefit Plans Industry Developments 1993
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 1993
Employee Benefit Plans Industry Developments 1993 written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Employee fringe benefits categories.
2017 Employee Benefit Plans Industry Developments
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Author : Margaret Speaker
language : en
Publisher:
Release Date : 1977
2017 Employee Benefit Plans Industry Developments written by Margaret Speaker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with BUSINESS & ECONOMICS categories.
Employee Benefit Plans
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Author : American Institute of Certified Public Accountants. Federal Government Division
language : en
Publisher:
Release Date : 1990
Employee Benefit Plans written by American Institute of Certified Public Accountants. Federal Government Division and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Employee fringe benefits categories.
Employee Benefit Plans Industry Developments 1991
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Author : American Institute of Certified Public Accountants. Federal Government Division
language : en
Publisher:
Release Date : 1991
Employee Benefit Plans Industry Developments 1991 written by American Institute of Certified Public Accountants. Federal Government Division and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Employee fringe benefits categories.
Employee Benefit Plans Industry Developments 1992
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 1992
Employee Benefit Plans Industry Developments 1992 written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Employee fringe benefits categories.
Audit Risk Alert
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-05-08
Audit Risk Alert written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-08 with Business & Economics categories.
The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement