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Employee Benefit Plans - Best Practices in Presentation and Disclosure
This 2016 update provides a multitude of illustrative disclosures for financial statements of employee benefit plans. It also discusses procedure changes due to the issuance of authoritative pronouncements.
Employee Benefit Plans - Accounting & Auditing Set [Subscription]
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Product details

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.

Learning Objectives

  • 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

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.

Updates

  • 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
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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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