Employee benefit plans industry developments 2019.

Material type: Text

TextPublisher number: EB00762251 | Recorded BooksSeries: Audit risk alertsPublisher: [United States] : American Institute of Certified Public Accountants, Inc., 2019Description: 1 online resourceContent type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

9781119630838
1119630835
9781948306874
1948306875

Other title:

2019 Employee benefit plans industry developments

Subject(s):

Genre/Form:

Electronic books.

Additional physical formats: No titleDDC classification:

331.25/5 23

LOC classification:

HD4928.N62 U6 2019eb

Online resources:

Wiley Online Library

Contents:

Employee Benefit Plans Industry Developments

Summary: The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: -FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting -FASB ASU No. 2018-09, Codification Improvements -FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.

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Employee Benefit Plans Industry Developments

Includes bibliographical references.

Online resource; title from PDF title page (John Wiley, viewed May 13, 2019).

The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: -FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting -FASB ASU No. 2018-09, Codification Improvements -FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.

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Employee benefit plans industry developments 2019.

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