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Аннотация

Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new edition has been updated to include additional information related to the issuance of the going concern standard, revisions to provide further guidance related to limited-scope audits, a new illustrative auditor's report for 11-K audits, and has been revised for the recodification of the attestation standards. Updates include: Q&A section 2220.27, «Determining When the Practical Expedient is Not Used or Not Available» Q&A section 2220.28, «Definition of Readily Determinable Fair Value and Its Interaction with the NAV Practical Expedient» SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern PCAOB Release No. 2015-008, “Improving the Transparency of Auditsâ€? AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion SSAE No. 18, Attestation Standards: Clarification and Recodification