Checklists and Illustrative Financial Statements for Defined Contribution Pension Plans PDF Download
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Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 132
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Book Description
Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 132
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Book Description
Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 116
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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:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 292
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498773
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
New for 2017--ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Questions have been added to the checklist for those entities that may wish to early adopt this standard. Updates include: (ASU) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force ASU No. 2017-02, Not-for-Profit Entities – Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity (ASU) No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Statement on Auditing Standards (SAS) No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 570) Statement on Standards for Accounting and Review Services No. 23, Statements on Standards for Accounting and Review Services: Omnibus Statement on Standards for Accounting and Review Services-2016 (AICPA, Professional Standards)
Author:
Publisher:
ISBN:
Category : Defined benefit pension plans
Languages : en
Pages : 68
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Book Description
Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881722324
Category : Accounting
Languages : en
Pages : 336
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Book Description
Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 112
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Author:
Publisher:
ISBN:
Category : Condominium associations
Languages : en
Pages : 136
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Book Description
Author: Aicpa
Publisher:
ISBN: 9780870518331
Category :
Languages : en
Pages :
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