Audits of employee benefit plans: with conforming changes as of May 1, 1997
American Institute of Certified Public Accountants, 1997 - Business & Economics - 361 pages
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accepted accounting principles accepted auditing standards Accounting and Reporting accrued accumulated plan benefits actuarial present value AICPA allocated amount appendix apply assets available auditing procedures auditor's report available for benefits basic financial statements benefit pension plans contract value credit risk December 31 defined benefit pension defined contribution plan defined-contribution determined disclosed disclosure requirements eligibility employee benefit plans entity ERISA section estimates example fair value FASB Statement financial statement date Form fully benefit-responsive health and welfare held or issued insurance company insurance contracts investment fund option liabilities loans master trust ments party in interest pension benefits plan administrator plan assets plan auditor plan investments plan participants plan sponsor plan's financial statements premiums purchase pursuant records reflect the issuance Renumbered paragraph reporting requirements requirements of FASB significant specified statement of changes supplemental schedules termination tion value of accumulated VEBA welfare benefit plans welfare plans