Matches in SemOpenAlex for { <https://semopenalex.org/work/W4286483132> ?p ?o ?g. }
Showing items 1 to 54 of
54
with 100 items per page.
- W4286483132 endingPage "12" @default.
- W4286483132 startingPage "1" @default.
- W4286483132 abstract "This chapter provides guidance on accounting, auditing, and reporting on the financial statements of employee benefit plans (plans). It also applies to defined contribution retirement plans, 2 defined benefit pension plans, and defined benefit and defined contribution health and welfare benefit plans. In the United States, there are nearly 2.3 million health plans, a similar number of other welfare plans, and nearly 703,000 private pension plans (which includes both defined contribution retirement plans and defined benefit pension plans). The Employee Retirement Income Security Act of 1974 (ERISA) covers nearly 149 million workers, retirees, and dependents of private sector pension and welfare plans with estimated assets of 9.8 trillion dollars. The guidance presented in the following chapters is not all-inclusive but, rather, is limited generally to matters that warrant special emphasis or that experience has indicated may be useful. It is based on the assumption that the readers are generally knowledgeable in accounting and auditing; therefore, the guide focuses predominately on specific auditing, accounting, and reporting matters with respect to the financial statements of employee benefit plans. The independent auditor is also expected to be familiar with applicable governmental laws and regulations, such as those of the DOL, IRS, and Pension Benefit Guarantee Corporation (PBGC)." @default.
- W4286483132 created "2022-07-22" @default.
- W4286483132 date "2019-05-07" @default.
- W4286483132 modified "2023-10-16" @default.
- W4286483132 title "Introduction and Background" @default.
- W4286483132 doi "https://doi.org/10.1002/9781119630913.ch1" @default.
- W4286483132 hasPublicationYear "2019" @default.
- W4286483132 type Work @default.
- W4286483132 citedByCount "0" @default.
- W4286483132 crossrefType "other" @default.
- W4286483132 hasConcept C100243477 @default.
- W4286483132 hasConcept C10138342 @default.
- W4286483132 hasConcept C121955636 @default.
- W4286483132 hasConcept C144133560 @default.
- W4286483132 hasConcept C162118730 @default.
- W4286483132 hasConcept C162324750 @default.
- W4286483132 hasConcept C199521495 @default.
- W4286483132 hasConcept C2776825616 @default.
- W4286483132 hasConcept C2776856356 @default.
- W4286483132 hasConcept C2776916960 @default.
- W4286483132 hasConcept C2778348171 @default.
- W4286483132 hasConcept C2780899237 @default.
- W4286483132 hasConcept C34447519 @default.
- W4286483132 hasConceptScore W4286483132C100243477 @default.
- W4286483132 hasConceptScore W4286483132C10138342 @default.
- W4286483132 hasConceptScore W4286483132C121955636 @default.
- W4286483132 hasConceptScore W4286483132C144133560 @default.
- W4286483132 hasConceptScore W4286483132C162118730 @default.
- W4286483132 hasConceptScore W4286483132C162324750 @default.
- W4286483132 hasConceptScore W4286483132C199521495 @default.
- W4286483132 hasConceptScore W4286483132C2776825616 @default.
- W4286483132 hasConceptScore W4286483132C2776856356 @default.
- W4286483132 hasConceptScore W4286483132C2776916960 @default.
- W4286483132 hasConceptScore W4286483132C2778348171 @default.
- W4286483132 hasConceptScore W4286483132C2780899237 @default.
- W4286483132 hasConceptScore W4286483132C34447519 @default.
- W4286483132 hasLocation W42864831321 @default.
- W4286483132 hasOpenAccess W4286483132 @default.
- W4286483132 hasPrimaryLocation W42864831321 @default.
- W4286483132 hasRelatedWork W1937783556 @default.
- W4286483132 hasRelatedWork W2381327865 @default.
- W4286483132 hasRelatedWork W2765736703 @default.
- W4286483132 hasRelatedWork W2888034390 @default.
- W4286483132 hasRelatedWork W293545476 @default.
- W4286483132 hasRelatedWork W2970648770 @default.
- W4286483132 hasRelatedWork W2985194302 @default.
- W4286483132 hasRelatedWork W3119521567 @default.
- W4286483132 hasRelatedWork W3123163885 @default.
- W4286483132 hasRelatedWork W4375950631 @default.
- W4286483132 isParatext "false" @default.
- W4286483132 isRetracted "false" @default.
- W4286483132 workType "other" @default.