Dec 8, 2015 | Audit, Benefit Plan Audits
by Eric Ernest, ERISA Compliance Partner Part III – Measurement Date Practical Expedient Accounting Standards Update No. 2015-04, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and...
Nov 10, 2015 | Benefit Plan Audits
by Michelle Brumfield, Director of ERISA Compliance On July 31, 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-12, a three-part standard that provides guidance on certain aspects of the accounting by employee...
Oct 11, 2015 | Audit, Benefit Plan Audits
by Eric Ernest, ERISA Compliance Partner On July 31, 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-12, a three-part standard that provides guidance on certain aspects of the accounting by employee benefit plans....
Aug 14, 2015 | Consulting
By Darlene Brown, Director, Risk Advisory Services Prior to Enron’s issues and the passage of Sarbanes-Oxley, many companies decided to outsource their internal audit function. That trend was reversed starting with the control issues of 2001 and 2002. However, over...