Reporting and Disclosure Guide for Employee Benefit Plan
Title | Reporting and Disclosure Guide for Employee Benefit Plan PDF eBook |
Author | United States. Department of Labor. Pension and Welfare Benefits Administration |
Publisher | |
Pages | 12 |
Release | 1994 |
Genre | Employee fringe benefits |
ISBN |
Reporting and Disclosure Guide for Employee Benefit Plan
Title | Reporting and Disclosure Guide for Employee Benefit Plan PDF eBook |
Author | United States. Dept. of Labor. Pension and Welfare Benefits Administration |
Publisher | |
Pages | 7 |
Release | 1994 |
Genre | Pension trusts |
ISBN |
Reporting and Disclosure Guide for Employee Benefit Plans
Title | Reporting and Disclosure Guide for Employee Benefit Plans PDF eBook |
Author | |
Publisher | |
Pages | 24 |
Release | 2014 |
Genre | Employee fringe benefits |
ISBN |
Reporting and Disclosure Guide for Employee Benefit Plans
Title | Reporting and Disclosure Guide for Employee Benefit Plans PDF eBook |
Author | United States. Labor-Management Services Administration |
Publisher | |
Pages | 7 |
Release | 1978 |
Genre | Pension trusts |
ISBN |
Summary Plan Description Requirements Under ERISA
Title | Summary Plan Description Requirements Under ERISA PDF eBook |
Author | |
Publisher | |
Pages | 38 |
Release | 1987 |
Genre | Pension trusts |
ISBN |
ERISA Reporting and Disclosure
Title | ERISA Reporting and Disclosure PDF eBook |
Author | Lisa J. Alkon |
Publisher | |
Pages | 32 |
Release | 1983* |
Genre | Corporations |
ISBN |
Employee Benefit Plans, 2019
Title | Employee Benefit Plans, 2019 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 916 |
Release | 2019-06-10 |
Genre | Business & Economics |
ISBN | 1948306751 |
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)