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Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994 : amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans;
Statement of Position
94-4
Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined-Contribution Pension Plans
September 23, 1994
Amendment to
AICPA Audit and Accounting Guide Audits of Employee Benefit Plans and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans
Prepared by the
Employee Benefit Plans Committee Federal Government Division
AICPA
American
Institute of Certified Public Accountants