This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans: Issues Related to Information for Employer Reporting Logo aicpa

  State and Local Government Expert Panel |   Free |   AICPA |   Feb 2014 |   AICPA.org

This whitepaper addresses issues related to how employers participating in cost-sharing plans obtain all necessary information to properly recognize and disclose pension amounts in their financial statements and how their auditors obtain sufficient appropriate evidence to support their opinions on the employer financial statements.

Topics covered:
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Foundational
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Expert

Comments/Reflections