General Accounting and Auditing
The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors. The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and...
Published on May 01, 2013
Accounting and Reporting by Defined Benefit Pension Plans
Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (ASC) 960 establishes generally accepted accounting principles for defined benefit pension plans and prescribes the general form and content of financial statements of...
Published on March 01, 2013
EBPAQC Tools, Resources and Information
...CPAs meet the challenges of performing quality audits in the unique and complex employee benefit plan area, the Center has assembled a wide variety of resources and tools, including accounting and auditing resource centers, primers, and plan advisories
Published on March 08, 2012
Accounting and Auditing Resource Centers
The AICPA's Employee Benefit Plan Audit Quality Center has compiled comprehensive tools and resources in various Resource Centers.
Published on February 21, 2014
FASB Accounting Standards Codification Primer
Provides a general understanding of the source of authoritative accounting and reporting standards for EBPs under the FASB Accounting Standards Codification™ (FASB ASC). Explains how the FASB ASC is organized, how to reference and use the FASB ASC for...
Published on May 18, 2012
Applying Accounting Rules for Measuring and Reporting Fair Value of Plan Investments
Includes general information about valuations of and disclosures about plan investments in plan financial statements under FASB ASC 820 fair value measurement criteria.
Published on April 30, 2013
EBPAQC Alert No. 184
Information on AICPA EBP Accounting, Auditing and Regulatory update conference held in April 2009
Published on August 25, 2011
EBPAQC Alert No. 139
EBPAQC Testimony on Hard-to-Value Assets; Accounting Representative on ERISA Advisory Council; Online Forum Contest Winners
Published on August 26, 2011
EBPAQC Alert No. 18
Recap: AICPA Employee Benefit Plan Accounting, Auditing And Regulatory Update Conference, Washington DC
Published on March 22, 2011
EBP Discussion Memo - Observations About Current EBP Accounting
This EP discussion memorandum, provided to the FASB, identified areas in current accounting affecting employee benefit plans that are conflicting, redundant, irrelevant, or incomplete due to the specialized characteristics of plans
Published on December 12, 2013