FASB Staff Position 157-3
In October 2008, the FASB staff issued FASB Staff Position (FSP) No. FAS 157-3, which clarifies the application of Statement No. 157 in a market that is not active and provides an example...
Published on April 07, 2011
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 EBP accounting and reporting, how the FASB ASC...
Published on May 18, 2012
EBPAQC Alert No. 187
FASB Codification Tool; SAS 115 Tools; DOL EBSA Issues Fall 2009 Semi-Annual Agenda
Published on August 26, 2011
EBPAQC Alert No. 279
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. 297
FASB to Propose Deferring Certain Investment Disclosures; Nonattest Services; New AICPA EBP Audit Guide; May AICPA National EBP Conference
Published on April 26, 2013
EBPAQC Alert No. 282
FASB Technical Corrections ASU, FASB Proposed Standards, OIG Report, Forum Contest Winners
Published on October 25, 2012
EBPAQC Alert No. 298
FASB Proposal to Defer Certain ASU 2011-04 Disclosure Requirements; New EBPAQC Primer on Multiemployer Plans; Upcoming EBPAQC Webinar on Multiemployer Plan Audits; GAO Report on Impending Multiemployer Plan Insolvencies...
Published on May 08, 2013
EBPAQC Alert No. 303
FASB Defers Certain Quantitative Fair Value Measurement Disclosures; Member-to-Member Online Forum Contest; DOL Inspector General Review of Alternative Investments in EBPs
Published on July 10, 2013
EBPAQC Alert No. 255
FASB Approves Expanded Employer Disclosures for Multiemployer Plans; AICPA Testifies on 403(b) Plan Audit Challenges
Published on August 03, 2011
EBPAQC Alert No. 85
...FASB Statement No. 158 Implications to Defined Benefit Plans Live Forum Instructions for Participants January 11, 2007 1:00 p.m. - 2:30 p.m. Eastern Time Dear Center Members...
Published on March 07, 2013