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Statement of position 92-6
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" (1992). Statements of Position. 5.