Checklists and Illustrative Financial Statements for Defined Benefit Pension Plans PDF Download
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Author:
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ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 116
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Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 116
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Book Description
Author: AICPA Staff
Publisher:
ISBN: 9780870512391
Category :
Languages : en
Pages : 50
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Author:
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ISBN:
Category : Civil service
Languages : en
Pages : 80
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Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 132
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Author: Aicpa
Publisher:
ISBN: 9780870518294
Category :
Languages : en
Pages :
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Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 112
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Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9780870512803
Category :
Languages : en
Pages : 50
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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498765
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
This edition covers plan types, such as 401(k) plans, 403(b) plans, and 11Ks. It contains the most comprehensive U.S. GAAP disclosure guidance available, and identifies the reporting requirements that you need to know and apply to meet the applicable standards. FinREC recommendations on many accounting topics are included throughout. Key changes include the new accounting standards updates related to investments at net asset value per share, as well as the effect of the simplification project. In addition, this edition includes useful tools such as illustrative financial statements and auditor's reports. Updates include: FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) FASB ASU No. 2015-12, Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient
Author: AICPA Staff
Publisher:
ISBN: 9780870512384
Category :
Languages : en
Pages : 84
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Author:
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 46
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