Defined Contribution Retirement Plans, 2016: Checklists and Illustrative Financial Statements AICPA 有声读物

Defined Contribution Retirement Plans, 2016: Checklists and Illustrative Financial Statements AICPA 有声读物

Defined Contribution Retirement Plans, 2016: Checklists and Illustrative Financial Statements AICPA 有声读物免费

This checklist was designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for defined contribution retirement plans. It covers plan types, such as 401(k) plans, 403(b) plans, and 11Ks. Whether you are preparing financial statements or auditing those financial statements, you’ll find the tools you need in this helpful resource. 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 regarding many accounting topics, are included throughout. The key changes for this edition, 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. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Purchasers of the online subscription format can download the checklist content into Microsoft Word for added flexibility. Key Benefits: Ensure that all U. S. GAAP, as promulgated by FASB, disclosure requirements for employee benefit plans financial statements are met Ensure that auditor’s reports are in compliance with the Clarified Auditing Standards In-depth look at the application of financial reporting standards using the illustrative employee benefit plans financial statements Reduces the risk of noncompliance with ERISA Analysis of the complexities of financial statement preparation for defined contribution retirement plans.

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