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AUD | The Costs of Running Employee...
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Howard B. Levy, CPA
Accounting guidance formerly contained in early editions of the AICPA's Audit and Accounting Guide, Employee Benefit Plans, has been replaced by FASB's ASC Topics 960, 962, and 965, which apply to three different types of plans. But, in the opinion of this author, these FASB standards, like the earlier editions of the guide, are flawed because they do not appear to require gross presentation of certain revenues and expenses consistent with other, more broadly applicable guidance.
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