Wiley GAAP for employee benefits plans

著者

    • Starr, Randi L.

書誌事項

Wiley GAAP for employee benefits plans

Randi L. Starr ... [et al.]

Wiley, c2000

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内容説明

Accounting and financial reporting for employee benefits, pension plans, and health and employee welfare plansGovernment supervision and ever-changing legislation make GAAP for employee benefits a constant challenge for accountants. Health and employee welfare plans are also changing as employers struggle to balance cost controls with the needs of their employees. Wiley GAAP for Employee Benefits 2000-2001 guides accountants who prepare financial reports related to employee benefit plans by guiding them through various ERISA, IRS, and DOL regulations. Focusing on accounting from the plan administrator's side, author Randi Starr provides tips and techniques for relevant practice experience that will help accountants deal with this complex area. Due to the constantly changing nature of tax laws and accounting requirements, this book will be updated online Randi L. Starr, CPA (Pittsburgh, PA), is a national audit partner and the National Industry Director of Employee Benefits in the Pittsburgh office of Deloitte & Touche LLP. Karen T. Caprio (Pittsburgh, PA) is a senior manager in the Pittsburgh office; Phyllis Dunn (Pittsburgh, PA) is a senior manager; and Patty Miller (Pittsburgh, PA) is a manager, all of Deloitte & Touche LLP.

目次

Background of Employee Benefit Plans.Types of Plans.Employee Retirement Income Security act of 1974.Planning.Internal Control.Investments.Accounting, Auditing and Reporting for Defined Contribution Pension Plans.Accounting, Auditing and Reporting for Defined Benefit Pension Plans.Accounting, Auditing and Reporting for Health and Welfare Plans.Other Accounting and Auditing Considerations.Form 5500.Auditors' Reports.Financial Statements and Disclosures.Appendix.

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