Employee Benefit Plans, 2019
John Wiley & Sons Inc (Hersteller)
978-1-119-63091-3 (ISBN)
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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)
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
| Erscheint lt. Verlag | 7.6.2019 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 150 x 250 mm |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-119-63091-6 / 1119630916 |
| ISBN-13 | 978-1-119-63091-3 / 9781119630913 |
| Zustand | Neuware |
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