Accounting Trends & Techniques, Employee Benefit Plans
Title | Accounting Trends & Techniques, Employee Benefit Plans PDF eBook |
Author | American Institute of Certified Public Accountants |
Publisher | |
Pages | |
Release | |
Genre | Disclosure in accounting |
ISBN |
Employee Benefit Plans
Title | Employee Benefit Plans PDF eBook |
Author | American Institute of Certified Public Accountants |
Publisher | |
Pages | 235 |
Release | 2012 |
Genre | Disclosure in accounting |
ISBN | 9781937350895 |
Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure
Title | Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 800 |
Release | 2017-12-04 |
Genre | Business & Economics |
ISBN | 1945498870 |
Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.
Audit and Accounting Guide: Employee Benefit Plans
Title | Audit and Accounting Guide: Employee Benefit Plans PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 864 |
Release | 2016-11-21 |
Genre | Business & Economics |
ISBN | 1943546479 |
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.
Accounting Trends & Techniques
Title | Accounting Trends & Techniques PDF eBook |
Author | |
Publisher | |
Pages | 700 |
Release | 2003 |
Genre | Corporation reports |
ISBN |
Employee Benefit Plans, 2019
Title | Employee Benefit Plans, 2019 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 928 |
Release | 2019-06-25 |
Genre | Business & Economics |
ISBN | 1948306743 |
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)
Employee Benefit Plans 2017
Title | Employee Benefit Plans 2017 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 880 |
Release | 2017-05-30 |
Genre | Business & Economics |
ISBN | 194549834X |
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.