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Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapters 3, 4, and 7 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, with conforming changes as of May 1, 1993 (hereafter referred to as the Guide) and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP generally specifies the accounting for health and welfare benefit plans and defined-contribution pension plans for investment contracts issued by either an insurance enterprise or other entity. Defined-contribution plans, including both health and welfare, and pension plans, should report investment contracts with fully benefit responsive features (as …
Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, as of March 31, 1991 (hereafter referred to as the guide). This proposed SOP updates the guide to conform to the following accounting standards: 1. Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 105, Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 2. FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other than Pensions, as applicable This proposed SOP also makes the following changes or …
Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1983 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans. Many changes have taken place in the generally accepted auditing standards and the application of these standards to the requirements of employee benefit plans, the types of plans offered, and the regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the plan environment and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting …
Accounting And Reporting By Defined Contribution Plans And Employee Health And Welfare Benefit Plans : Proposed Accounting Chapters, Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Jan. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee
Accounting And Reporting By Defined Contribution Plans And Employee Health And Welfare Benefit Plans : Proposed Accounting Chapters, Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Jan. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft is the proposed accounting chapters of the audit guide, Audtis of Employee Benefit Plans. An exposure draft of the proposed auditing sections of that audit guide was issued for comments on on June 30, 1980. The accounting guidance in this exposure draft for defined contribution plans and employee health and welfare benefit plans is intended to be consistent with the principles in FASB Statement No. 35 to the extent they are relevant. This exposure draft describes the form of financial statements, provides for the reporting of plan investments at fair value, and describes additional financial statement disclosures. …