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Employee Benefit Plans, 2019

 - Employee Benefit Plans, 2019, ebook

136,75€

Ebook, ePUB with Adobe DRM
ISBN: 9781948306751
DRM Restrictions

Printing278 pages with an additional page accrued every 3 hours, capped at 278 pages
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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)

Keywords: Employee benefit plans, EBP, Defined Contribution Retirement Plan, Health and Welfare Benefit Plan, FASB ASC 960, FASB ASC 962, FASB ASC 965, ERISA, DOL, DC, DB, HW, ESOP, multiemployer plan, multiple employer plan, risk assessment, SOC 1

Publisher
John Wiley and Sons, Inc.
Publication year
2019
Language
en
Edition
1
Series
AICPA Audit and Accounting Guide
Page amount
928 pages
Category
Economy
Format
Ebook
eISBN (ePUB)
9781948306751
Printed ISBN
9781948306744

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