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Audit Risk Alert: Employee Benefit Plans Industry Developments, 2017


Employee Benefit Plans Industry Developments--2017 01-212

How This Alert Helps You 01-03

Economic and Industry Developments 04-09

The Current Economy 04-09

Hot Topics 10-17

Cybersecurity 10-13

Auditing Standards Board Employee Benefit Plan Auditor Reporting Project 14-17

Accounting Issues and Developments 18-63

Readily Determinable Fair Value 18-22

Disclosures When a New FASB Codification Update Is Issued 23-24

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) 25-.29

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 30-50

FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting 51-57

FASB ASU No. 2016-01--Financial Instruments Changes in Disclosure Requirements 58-62

FASB ASU No. 2016-19, Technical Corrections and Improvements 63

Auditing Issues and Developments 64-84

Electronic Information 64-70

Trends in Legal Action 71-73

Limited-Scope Certifications: Plan Administrator’s Responsibilities 74-78

New Auditing Standard on Going Concern 79-84

Employee Benefit Plan Guide Update 85

11-K Filers 86-88

Name of the Engagement Partner 86-87

Reorganization of PCAOB Auditing Standards 88

Defined Benefit Pension Plans 89-119

Spot Rate Approach: Applicability for Plans Reporting under FASB ASC 960 90-91

Mortality Table 92-93

Accumulated Plan Benefits 94-99

Multiemployer Pension Reform Act of 2014 Benefit Suspension 100-102

Pension Risk Management 103-104

Participant Data and Frozen Plans 105-109

Maintaining Pertinent Records 110-116

Terminating Plans 117-119

Health and Welfare Benefit Plans 120-138

Economic and Demographic Assumptions 121-134

Other Assumptions 135

Retiree Reimbursement Account/Arrangement 136-138

Audit Quality 139-147

Tools to Further Audit Quality 139-142

Preparing for Peer Review 143-147

Recent Pronouncements 148-151

Recent Auditing and Attestation Pronouncements and Related Guidance 149

Recent Accounting Standards Updates  150

Recently Issued Technical Questions and Answers 151

Regulatory Developments--DOL 152-162

DOL ERISA Advisory Council Activities  152-154

2016 Form 5500 Annual Report 155

DOL Letters to Employee Benefit Plan Auditors Rounds Out Communication Plan to Help Improve Audit Quality 156-159

Change in Leadership within the Office of the Chief Accountant 160-162

Regulatory Developments--IRS 163-184

Determination Letters Downsizes 163-167

Employer Profit-Sharing Contributions 168-170

Changes in the Employee Plans Compliance Resolution System 171

IRS Audit Trends 172-173

Puerto Rico Plans 174-75

IRS Announces 2017 Plan Limits 176

Proposed Form 5500 Changes 177-178

IRS Extends Nondiscrimination Relief for Closed DB Plans 179

Partial Annuities 180

Expanded Missing Participant Program  181-183

IRS "Top Ten" List of Most Common Retirement Plan Issues 184

On the Horizon 185-191

Auditing and Attest Pipeline 187-190

Proposed Revised Mortality Tables 191

Employee Benefit Plan Resources 192-210

AICPA Employee Benefit Plan Audit Certificate Programs 193-194

Publications 195

Continuing Professional Education 196-197

Webcasts 198

Member Service Center 199

Hotlines 200-201

AICPA Online Professional Library: Accounting and Auditing Literature 202

Codified Clarity Standards 203-205

Financial Reporting Center of 206-208

Industry Conferences 209-210

Appendix A--Additional Internet Resources 211

Appendix B--Health and Welfare Plans 212