Statements of Position

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Description

Statement of position 94-4

ISBN

sop 94-4b

Publication Date

1994

Relational Format

pamphlet

Keywords

Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994: amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans

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