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Technical

Employee Stock Ownership Plans Unique Accounting and Reporting Issues for Employers Logo aicpa

  Center for Plain English Accounting |   Free for CPEA Members |   AICPA |   16 Jul 2014 |   AICPA.org

The purpose of this report is to provide an overview of the sponsor’s accounting for ESOPs and address common issues and other considerations related to the accounting and auditing of ESOPs from the sponsor’s perspective.

Topics covered:
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Foundational

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