Audit Risk Alert

Employee Benefit Plans Industry Developments, 2017
 
 
John Wiley & Sons Inc (Verlag)
  • erschienen am 8. September 2017
  • |
  • 80 Seiten
 
E-Book | PDF mit Adobe DRM | Systemvoraussetzungen
978-1-119-47333-6 (ISBN)
 
The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what's in the pipeline that may affect their engagements is provided. Updates include:
* FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)
* FASB ASU No. 2015-10, Technical Corrections and Improvements
* FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient
* FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting
* FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
1. Auflage
  • Englisch
  • NC
  • |
  • USA
  • Für Beruf und Forschung
  • 2,50 MB
978-1-119-47333-6 (9781119473336)
1119473330 (1119473330)
weitere Ausgaben werden ermittelt
1 - 2017 Employee Benefit Plans Industry Developments---2017 [Seite 3]
2 - TABLE OF CONTENTS [Seite 7]
3 - How This Alert Helps You [Seite 11]
4 - Economic and Industry Developments [Seite 12]
4.1 - The Current Economy [Seite 12]
5 - Hot Topics [Seite 15]
5.1 - Cybersecurity [Seite 15]
5.2 - Auditing Standards Board Employee Benefit Plan Auditor Reporting Project [Seite 16]
6 - Accounting Issues and Developments [Seite 17]
6.1 - Readily Determinable Fair Value [Seite 17]
6.2 - Disclosures When a New FASB Codification Update Is Issued [Seite 18]
6.3 - FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) [Seite 19]
6.4 - FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient [Seite 21]
6.5 - FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting [Seite 26]
6.6 - FASB ASU No. 2016-01-Financial Instruments Changes in Disclosure Requirements [Seite 27]
6.7 - FASB ASU No. 2016-19, Technical Corrections and Improvements [Seite 28]
7 - Auditing Issues and Developments [Seite 29]
7.1 - Electronic Information [Seite 29]
7.2 - Trends in Legal Action [Seite 31]
7.3 - Limited-Scope Certifications: Plan Administrator's Responsibilities [Seite 31]
7.4 - New Auditing Standard on Going Concern [Seite 33]
8 - Employee Benefit Plan Guide Update [Seite 34]
9 - 11-K Filers [Seite 34]
9.1 - Name of the Engagement Partner [Seite 34]
9.2 - Reorganization of PCAOB Auditing Standards [Seite 35]
10 - Defined Benefit Pension Plans [Seite 35]
10.1 - Spot Rate Approach: Applicability for Plans Reporting under FASB ASC 960 [Seite 35]
10.2 - Mortality Table [Seite 36]
10.3 - Accumulated Plan Benefits [Seite 36]
10.4 - Multiemployer Pension Reform Act of 2014 Benefit Suspension [Seite 37]
10.5 - Pension Risk Management [Seite 38]
10.6 - Participant Data and Frozen Plans [Seite 39]
10.7 - Maintaining Pertinent Records [Seite 40]
10.8 - Terminating Plans [Seite 42]
11 - Health and Welfare Benefit Plans [Seite 43]
11.1 - Economic and Demographic Assumptions [Seite 43]
11.2 - Other Assumptions [Seite 46]
11.3 - Retiree Reimbursement Account/Arrangement [Seite 46]
12 - Audit Quality [Seite 47]
12.1 - Tools to Further Audit Quality [Seite 47]
12.2 - Preparing for Peer Review [Seite 50]
13 - Recent Pronouncements [Seite 52]
13.1 - Recent Auditing and Attestation Pronouncements and Related Guidance [Seite 52]
13.2 - Recent Accounting Standards Updates [Seite 53]
13.3 - Recently Issued Technical Questions and Answers [Seite 55]
14 - Regulatory Developments-DOL [Seite 55]
14.1 - DOL ERISA Advisory Council Activities [Seite 55]
14.2 - 2016 Form 5500 Annual Report [Seite 56]
14.3 - DOL Letters to Employee Benefit Plan Auditors Rounds Out Communication Plan to Help Improve Audit Quality [Seite 57]
14.4 - Change in Leadership within the Office of the Chief Accountant [Seite 57]
15 - Regulatory Developments-IRS [Seite 58]
15.1 - Determination Letters Downsizes [Seite 58]
15.2 - Employer Profit-Sharing Contributions [Seite 59]
15.3 - Changes in the Employee Plans Compliance Resolution System [Seite 59]
15.4 - IRS Audit Trends [Seite 59]
15.5 - Puerto Rico Plans [Seite 60]
15.6 - IRS Announces 2017 Plan Limits [Seite 60]
15.7 - Proposed Form 5500 Changes [Seite 61]
15.8 - IRS Extends Nondiscrimination Relief for Closed DB Plans [Seite 62]
15.9 - Partial Annuities [Seite 62]
15.10 - Expanded Missing Participant Program [Seite 62]
15.11 - IRS "Top Ten" List of Most Common Retirement Plan Issues [Seite 63]
16 - On the Horizon [Seite 63]
16.1 - Auditing and Attest Pipeline [Seite 64]
16.2 - Proposed Revised Mortality Tables [Seite 65]
17 - Employee Benefit Plan Resources [Seite 65]
17.1 - AICPA Employee Benefit Plan Audit Certificate Programs [Seite 65]
17.2 - Publications [Seite 66]
17.3 - Continuing Professional Education [Seite 66]
17.4 - Webcasts [Seite 67]
17.5 - Member Service Center [Seite 67]
17.6 - Hotlines [Seite 67]
17.7 - AICPA Online Professional Library: Accounting and Auditing Literature [Seite 67]
17.8 - Codified Clarity Standards [Seite 68]
17.9 - Financial Reporting Center of AICPA.org [Seite 68]
17.10 - Industry Conferences [Seite 68]
18 - Appendix A-Additional Internet Resources [Seite 69]
19 - Appendix B-Health and Welfare Plans [Seite 71]
20 - EULA [Seite 80]

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