Reporting and Disclosure Guide for Employee Benefit Plan

Reporting and Disclosure Guide for Employee Benefit Plan
Author: United States. Department of Labor. Pension and Welfare Benefits Administration
Publisher:
Total Pages: 12
Release: 1994
Genre: Employee fringe benefits
ISBN:

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Employee Benefit Plans, 2019

Employee Benefit Plans, 2019
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 946
Release: 2019-06-10
Genre: Business & Economics
ISBN: 1948306751

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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)

ERISA Reporting and Disclosure

ERISA Reporting and Disclosure
Author: Lisa J. Alkon
Publisher:
Total Pages: 32
Release: 1983*
Genre: Corporations
ISBN:

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Auditing Employee Benefit Plans

Auditing Employee Benefit Plans
Author: Josie Hammond
Publisher: John Wiley & Sons
Total Pages: 432
Release: 2020-08-26
Genre: Business & Economics
ISBN: 1119763983

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Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA