EMPLOYEE BENEFIT PLANS: AUDIT and ACCOUNTING GUIDE, New Edition as of JANUARY 1, 2013

AICPA; AICPA - American Institute of CPAs

ISBN 10: 1937351998 / ISBN 13: 9781937351991

Published by AICPA; AICPA - American Institute of CPAs, * * * * *, 2013

About this Item

B00K: FINE/Almost AS NEW/ $148.16, Reduced from. 9781937351991 EMPLOYEE BENEFIT PLANS: AUDIT and ACCOUNTING GUIDE, New Edition as of JANUARY 1, 2013 AICPA; AICPA - American Institute of CPAs AICPA; AICPA - American Institute of CPAs 2013 1sT Edition, 1sT Printing Thick S/c. Glossy White With Dark Blue And Green Bottom Spine, Title In Black Letters, Soft Cover B00K: FINE/Almost AS NEW/ Condition, Slight Shelf, Edge And Corner Wear. 715 Numbered Pages Printed On 0FF~White Paper, Clean And Tight To The Spine, In FINE/ Condition. One Page Bottom Corner Is Folded Over. D/j: None. = No Odors, No Writing No Names, No Rippling, Not Stuck Together, No Plates, Not X~Library, No Remainder Or Other Marks. Description Applies To This B00K, Only. = This B00K Is Hard To Find, Will Be Packaged And Shipped = Carefully, To Avoid Shipping Damage And Will Make It, An Excellent Addition To Your Own Personal Library Collection, Or As A Gift, For The Discriminating Reader / Collector. = WORLD WIDE SHIPPING, AVAILABLE *. Seller Inventory # 015399

Bibliographic Details

Title: EMPLOYEE BENEFIT PLANS: AUDIT and ACCOUNTING...

Publisher: AICPA; AICPA - American Institute of CPAs, * * * * *

Publication Date: 2013

Binding: Soft cover

Illustrator: B00K: FINE/Almost AS NEW/ 2013

Condition: Fine

Edition: 1st Edition

About this title

Synopsis:

This new comprehensive revision includes relevant guidance that has been issued up to January 1, 2013.

This handy tool offers essential information and hands on advice on the many aspects of auditing and accounting for employee benefit plans; including planning, risk assessment, internal control, and plan tax status.

Packed with information on new requirements, including new audit report requirements due to the clarity standards, this Guide is the industry standard and an indispensable resource. Enhancements have been made to improve user understanding and minimize diversity in practice. New and enhanced features include:
· Plan-specific chapters for defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans) and health and welfare benefit plans (H&W plans) that include plan accounting and the related auditing guidance.
· Practice tips for limited scope audits, multiemployer plans, employee stock option plans and more.
· Authoritative auditing guidance includes sections for relevant assertions, examples of identified risks of what can go wrong at the relevant assertion level and example audit procedures to consider by plan type and account.
· Accounting content incorporates both U.S. GAAP and new accounting guidance for specialized employee benefit areas, including presentation of plan investments, plan mergers and spin-offs, various recommended disclosures, and more.
· Illustrative financial statements for a 401(k), an ESOP, a cash balance DB plan, and a health care benefit plan that include fair value disclosures and features such as master trust arrangements and 401(h) accounts.

Don't be without the most trusted and up-to-date employee benefit plan audit and accounting information available.