LEADER 03271nam 2200445 450 001 9910555123903321 005 20220221170854.0 010 $a1-119-76398-3 010 $a1-119-76400-9 010 $a1-119-76399-1 035 $a(CKB)4100000011402597 035 $a(MiAaPQ)EBC6317477 035 $a(EXLCZ)994100000011402597 100 $a20210114d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAuditing employee benefit plans /$fby Josie Hammond and Melissa Frivold 210 1$a[Place of publication not identified] :$cAssociation of International Certified Professional Accountants, Inc.,$d[2018] 210 4$dİ2018 215 $a1 online resource (435 pages) 300 $aIncludes index. 311 $a1-119-76380-0 327 $aEmployee Benefit Basics -- Accounting and Reporting Standards -- Reporting and Audit Requirements -- Audit Planning -- 401(k) and Other Defined Contribution Pension Plans (Except ESOPs) -- Defined Benefit Pension Plans -- Health and Welfare Plans -- Other Auditing Considerations -- Wrapping Up -- Illustrative Financial Statements and Disclosures for a Defined Contribution Plan With Participant-Directed and Nonparticipant-Directed Investment Programs -- Illustrative Financial Statements and Disclosures for a Defined Benefit Plan Assuming an End-of-Year and Beginning-of-Year Benefit Information Dates -- Illustrative Financial Statements and Disclosures for a Health and Welfare Plan -- Illustrative Supplemental Schedule of Assets -- Illustrative Supplemental Schedule of Reportable Transactions -- Illustrative Example of an Engagement Letter for a 401(k) Employee Benefit Plan Audit Engagement -- Small Pension Plan Audit Waiver Decision Tree -- Report Modifications Chart -- Pension Plan Audit Decision Tree -- Illustrative Supplemental Schedule of Delinquent Participant Contributions -- Employee Benefit Plans Glossary. 330 $aMaster the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA --$cprovided by publisher. 606 $aEmployee fringe benefits$xAccounting 608 $aElectronic books. 615 0$aEmployee fringe benefits$xAccounting. 676 $a657.75 700 $aHammond$b Josie$01218442 702 $aFrivold$b Melissa 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910555123903321 996 $aAuditing employee benefit plans$92817705 997 $aUNINA LEADER 00928nam0-22003011i-450 001 990007057760403321 005 20220509114204.0 010 $a88-87390-38-X 035 $a000705776 035 $aFED01000705776 035 $a(Aleph)000705776FED01 035 $a000705776 100 $a20020306d2000----km-y0itay50------ba 101 0 $aita 105 $a----a---001cy 200 1 $a<>uomo indeterminato$esaggio su William James$fSergio Franzese 210 $aRoma$cD'Anselmi$d2000 215 $a271 p.$d22 cm 225 1 $a[Pubblicazioni del] Centro di studio sulla filosofia contemporanea$fConsiglio nazionale delle ricerche$v75 610 0 $aANTROPOLOGIA FILOSOFICA 700 1$aFranzese,$bSergio$0259487 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990007057760403321 952 $aP.1 FG 1102$bDip.Fil. 3293$fFLFBC 959 $aFLFBC 996 $aUomo indeterminato$9707918 997 $aUNINA