Leseprobe

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Leseprobe

Employee Benefit Plans, 2019

EPUB

99,99 €

Amazon iTunes Thalia.de Weltbild.de Hugendubel Bücher.de ebook.de kobo Osiander Google Books Barnes&Noble bol.com Legimi yourbook.shop Kulturkaufhaus ebooks-center.de
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John Wiley & Sons

Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft

Beschreibung

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)

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