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2004

Social security -- Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States

Articles 1 - 3 of 3

Full-Text Articles in Business

Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force Jan 2004

Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …