Download Full Text (1.1 MB)
Originally published by: American Institute of Certified Public Accountants
Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Employee Benefit Plans Committee, "Accounting and reporting by health and welfare benefit plans, August 3, 1992 : amendment to AICPA audit and accounting guide, Audit of employee benefit plans; Statement of position 92-6;" (1992). Statements of Position. 5.