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Josie Hammond
Auditing Employee Benefit Plans
Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 1
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Страница 1
Table of Contents
Guide
Pages
Страница 5
Страница 6
Chapter 1 Employee Benefit Basics Learning objectives
Introduction
Plan as defined by ERISA
Welfare plans
Pension plans
Knowledge check
Plans as defined by GAAP Defined contribution and defined benefit
Exhibit 1-1
Defined contribution and defined benefit
Popular plan types Pension plans Defined contribution plans Profit-sharing plans
Stock bonus plans
401(k) plans
403(b) plans
457 plans
Employee stock ownership plans
Money purchase pension plans
Defined benefit plans Traditional defined benefit plans
Cash balance plans
Welfare benefit plans
Unfunded, insured, or funded
401(h) accounts
Cafeteria plans
Knowledge check
Tax compliance elements
Formation
Eligibility
Nondiscrimination
Vesting
Example 1-1
Example 1-2
Distributions
Plan termination or merger
Relief for violation
Knowledge check
Key plan operational concepts Fiduciary conduct
Direct filing entities
Single, multi-, and multiple employer plans
Unrelated business income tax
Understanding the plan under audit
Exhibit 1-2 Unique audit considerations by plan type
Exhibit 1-3 Tax considerations in an employee benefit plan audit
Exhibit 1-4
Knowledge check
Notes
Chapter 2 Accounting and Reporting Standards Learning objectives
Introduction
Knowledge check
Applicable guidance
FASB ASC 960,
plan accounting: Defined benefit pension plans
FASB ASC 962,
plan accounting: Defined contribution pension plans
FASB ASC 965,
Plan accounting: Health & welfare benefit plans
Fair value measurements FASB ASC 820,
fair value measurement
FASB ASC 825,
financial instruments
Knowledge check
Financial statements
Knowledge check
Investment valuation and income recognition
Accounting and reporting for investment contracts
Accounting and reporting for contributions
EBSA enforcement initiative
Notes receivable from participants (participant loans)
Operating assets
Accrued liabilities
Accounting for uncertainty in income taxes
Knowledge check
Plan mergers
Terminating plans
Going concern
Subsequent events
Knowledge check
Recent developments
Financial instruments
Definition of nonpublic entity
Plan accounting: Master trust reporting—FASB ASU No. 2017-06
Codification Improvements – FASB ASU No. 2018-09
Fair Value Measurement - FASB ASU No. 2018-13
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