Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans
Title | Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans PDF eBook |
Author | Financial Accounting Foundation. Governmental Accounting Standards Board |
Publisher | |
Pages | 134 |
Release | 1994 |
Genre | Disclosure in accounting |
ISBN |
Guide to Implementation of GASB Statements 25, 26, and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers
Title | Guide to Implementation of GASB Statements 25, 26, and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers PDF eBook |
Author | Financial Accounting Foundation. Governmental Accounting Standards Board |
Publisher | |
Pages | 152 |
Release | 1997 |
Genre | Political Science |
ISBN |
Statement of Financial Accounting Standards
Title | Statement of Financial Accounting Standards PDF eBook |
Author | Financial Accounting Standards Board |
Publisher | |
Pages | 38 |
Release | 1973 |
Genre | Accounting |
ISBN |
Checklists and Illustrative Financial Statements for Defined Contribution Pension Plans
Title | Checklists and Illustrative Financial Statements for Defined Contribution Pension Plans PDF eBook |
Author | |
Publisher | |
Pages | 132 |
Release | 2009 |
Genre | Disclosure in accounting |
ISBN |
Accounting and Financial Reporting for Pension Plans of Governmental Units (public Employee Retirement Systems)
Title | Accounting and Financial Reporting for Pension Plans of Governmental Units (public Employee Retirement Systems) PDF eBook |
Author | National Council on Governmental Accounting |
Publisher | |
Pages | 30 |
Release | 1980 |
Genre | Civil service |
ISBN |
Statement ... of the Governmental Accounting Standards Board
Title | Statement ... of the Governmental Accounting Standards Board PDF eBook |
Author | Financial Accounting Foundation. Governmental Accounting Standards Board |
Publisher | |
Pages | 612 |
Release | 1994 |
Genre | Finance, Public |
ISBN |
Employee Benefit Plans, 2019
Title | Employee Benefit Plans, 2019 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 916 |
Release | 2019-06-10 |
Genre | Business & Economics |
ISBN | 1948306751 |
This guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit. References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASC Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC Use of a SOC 1 report Use of a specialist (including actuaries and appraisers) Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits) Illustrative auditor communications and financial statements Explanation of pervasive regulatory requirements (DOL rules and regulations)