Employee benefit plans
著者
書誌事項
Employee benefit plans
（Audit and accounting guide）
American Institute of Certified Public Accountants, c2016
- Jan. 1, 2016
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注記
"Wiley"--Cover
Includes index
内容説明・目次
内容説明
Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
目次
1 Introduction and Background .01-.37 2 Planning and General Auditing Considerations .01-.141 2 Planning and General Auditing Considerations continued Using the Work of a Specialist .65-.94 3 Audit Risk Assessment .01-.71 4 Internal Control .01-.28 5 Defined Contribution Retirement Plans Including Employee Stock Ownership Plans .01-.801 5A Defined Contribution Retirement Plans .01-.399 5A Defined Contribution Retirement Plans continued Determining Audit Strategy .204-.207 5B Employee Stock Ownership Plans .400-.801 5B Employee Stock Ownership Plans continued Cash Balances .437 5B Employee Stock Ownership Plans continued Plan Expenses .663 6 Defined Benefit Pension Plans .01-.200 6 Defined Benefit Pension Plans continued Other Receivables .165-.167 7 Health and Welfare Benefit Plans .01-.242 7 Health and Welfare Benefit Plans continued Postretirement Benefit Obligations .111-.124 8 Investments .01-.173 8 Investments continued The Investment Manager or Adviser .09 8 Investments continued Audit Procedures for Certain Plan Investments .129-.162 9 Plan Tax Status .01-.30 10 Concluding the Audit and Other Auditing Considerations .01-.40 11 The Auditor s Report .01-.90 11 The Auditor s Report continued 401(k) Plan (U.SGAAP) .25 11 The Auditor s Report continued Omitted Schedule Required Under DOL Regulations in a Limited-Scope Engagement .78 Appendix A ERISA and Related Regulations B Examples of Controls C Illustrations of Financial Statements: Defined Contribution Retirement Plans D Illustrations of Financial Statements: Employee Stock Ownership Plans E Illustrations of Financial Statements: Defined Benefit Pension Plans F Illustrations of Financial Statements: Health and Welfare Benefit Plans G Consideration of Fraud in a Financial Statement Audit H Guidance Updates I Schedule of Changes Made to the Text From the Previous Edition Glossary Index of Pronouncements and Other Technical Guidance Subject Index
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