FAS No. 157 Fair Value Measurements
Article:
This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements
Published on April 07, 2011
EBPAQC Alert No. 157
Newsletter:
New FAS No. 157 Tools; Plan Investment Resource Center; Alternative Investments Primer and Draft Issues Paper; Hedge Fund Best Practices
Published on March 28, 2011
EBPAQC Alert No. 187
Newsletter:
FASB Codification Tool; SAS 115 Tools; DOL EBSA Issues Fall 2009 Semi-Annual Agenda.
Published on August 26, 2011
EBPAQC Alert No. 200
Newsletter:
403(b) Retirement Plan Audits-Frequently Asked Questions; Other 403(b) Plan Audit Resources
Published on March 23, 2011
Alternative Investments
Overview:
Tools and resources to assist members in auditing alternative investments
Published on April 30, 2013
EBPAQC Alert No. 225
Newsletter:
On September 16, 2010, the Financial Accounting Standards Board (FASB) approved for issuance the FASB ASU on Reporting Loans to Participants by Defined Contribution Pension Plans, which is effective for plan years ending after December 15, 2010.
Published on March 28, 2011
EBPAQC Alert No. 216
Newsletter:
EBPAQC testifies before the DOL's ERISA Advisory Council on ERISA Auditing and Financial Reporting.
Published on March 23, 2011
EBPAQC Alert No. 215
Newsletter:
Check out the EBPAQC Member-to-Member Online Forum and find out what the current member "buzz" is in EBP auditing.
Published on March 23, 2011
EBPAQC Alert No. 279
Newsletter:
FASB Private Company Decision Making Framework ED; Proposed Revisions to AICPA Ethics Ruling 101-3; DOL FAB on Fee Disclosures; EBPAQC Online Forum Contest Winners; AICPA EBP Conference Discounts
Published on August 10, 2012
EBPAQC Alert No. 282
Newsletter:
FASB Technical Corrections ASU, FASB Proposed Standards, OIG Report, Forum Contest Winners
Published on October 25, 2012
FASB ASC 820, Fair Value Measurement
Overview:
Tools and resources to assist members in understanding fair value measurements and disclosure requirements.
Published on April 30, 2013
EBPAQC Alert No. 211
Newsletter:
New Plan Advisory on Auditor Communications; 2010 EBP Audit Guide and Audit Risk Alert Available; FASB Subsequent Events and Fair Value Measurement Accounting Standards Updates
Published on March 23, 2011
EBPAQC Alert No. 220
Newsletter:
Based on data from the Department of Labor's (DOL) EFAST 2 electronic filing system it appears that most large 403(b) plans have not yet filed their Form 5500 and audited financial statements (the initial filing deadline was July 31, 2010.)
Published on March 25, 2011
EBPAQC Alert No. 207
Newsletter:
Upcoming EBPAQC 403(b) Live Forum Webinar; AICPA Issues Additional Guidance on 403(b) Plan Audits; 403(b) AICPA Training Courses Available; Other Resources
Published on March 23, 2011
EBPAQC Alert No. 202
Newsletter:
DOL Issues Advisory Opinion Addressing Allocated/Unallocated Insurance Contracts for Form 5500 Reporting
Published on March 23, 2011