This EBPAQC webcast (part 1 of a 2-part series on EBP investments) is designed to assist auditors in understanding the various types of investments they may encounter in an EBP audit, and related reporting and disclosure issues. We’ve included the presenters’ PowerPoint slides that accompany this webcast. These notes will help you to better understand the webcast content.
This webcast titled, EBP Investments Part 1 Common EBP investments: accounting and reporting includes expert speakers to explain the topic is available as an exclusive EBPAQC member benefit. For more webcast archives accessible to EBPAQC members, you can view the complete library of EBPAQC webcast archives.
The speakers discuss various accounting and reporting considerations related to EBP investments including:
ASC 820 Fair Value Measurement
Basic types of investments commonly held by EBPs
Stable value investments
Common financial reporting oversights
iIlustrate application of accounting standards affecting EBP financial statements
Note: Per NASBA, you cannot earn CPE credit by watching the archive of this webcast.