Accounting and reporting by health and welfare benefit plans
Subtitle: 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
By: issued by the Accounting Standards Executive Committee, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Health and Welfare SOP Task Force.; American Institute of Certified Public Accountants. Employee Benefit Plans Committee.; American Institute of Certified Public Accountants. Employee Benefit Plans Committee.
Series: Statement of position / American Institute of Certified Public Accountants -- 01-2.
Publisher: The Institute
Place of publication: New York, N.Y
Number of pages: 37
Subjects: Employer-sponsored health insurance -- Accounting -- Standards -- United States.
Notes: Cover title.

"April 20, 2001."

Prepared with the assistance of the AICPA's Health and Welfare SOP Task Force.

Includes bibliographical references.