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    Employee Stock Ownership Plans Unique Accounting and Reporting Issues for Employers

    Article An employee stock ownership plan (ESOP) is a specific way to share ownership with employees and a way to provide tax benefits to the company, those who sell stock to the ESOP, and employees. Employers...
    Published on July 16, 2014

    Special Issues Related to Risks & Uncertainties

    Article Volatility and uncertainty in the business and economic environment result in the need to disclose information about the risks and uncertainties confronted by reporting entities. FASB ASC 275 requires disclosures that focus primarily on risks and uncertainties that could significantly affect the amounts reported in the financial statements in the
    Published on May 28, 2014

    ASU 2013-09 FASB ASC 820 Nonpublic Entity Benefit Plan Fair Value Disclosures

    Article FASB ASU 2013-09 amends ASC 820 to address stakeholder concersn that certain disclosure requirements in ASC 820 could have the result of benefit plan financial statements including disclosures about proprietary information about nonpublic entities through dissemination of those financial statements on the DOL website.
    Published on May 28, 2014

    Benefit Plan Audits Some Current Considerations

    Article As practitioners are finalizing benefit plan audit engagements, some new issues and some continuing issues need to receive some focus to ensure that financial statements are prepared appropriately and audits are performed and documented appropriately.
    Published on May 28, 2014

    Defined Contribution Plans Accounting & Reporting Issues

    Article During this time of the year, practitioners often are finalizing audit engagements for a variety of different type of benefit plans, to include defined contribution plans, health and welfare plans, and defined benefit plans.  While each of these type benefit plans pose unique accounting and reporting, along with auditing, issues,
    Published on May 28, 2014

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