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Employee Benefit Plans - Best Practices in Presentation and Disclosure

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This 2016 edition provides a multitude of illustrative disclosures for financial statements of employee benefit plans. It has been modified to include changes to issuance of authoritative pronouncements. It also includes additional changes necessary to keep the book current on industry and regulatory matters.

Key Benefits

  • Increase your understanding of the effects of the simplification standard resulting in changes to the notes to the financial statements
  • Increase your understanding of the effects of the liquidation basis of accounting standards resulting in changes to all audit reports that are to be filed with the DOL, in accordance with GAAS
  • Stay up to date with a multitude of illustrative auditor’s reports for various reporting situations
  • Gain access to illustrative disclosures that include the latest fair value measurement and disclosure requirements in GAAP
  • View actual employee benefit plan deficiencies noted and suggestions for improving operations of the plan


  • FASB ASU No. 2013-07, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting, and ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities
  • 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, Plan Accounting: 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

Who Will Benefit?
This publication provides illustrative disclosures for financial statements for defined benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans. It has been designed to be beneficial for those practicing in smaller, regional, and large accounting firms.

Employee Benefit Plans - Accounting & Auditing Set [Subscription]
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eBook , 2016
Product# ATTEBP16E
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