Audit and Accounting Guide: Employee Benefit Plans

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  • Audit and Accounting Guide: Employee Benefit Plans Book Detail

  • Author : AICPA
  • Release Date : 2016-11-21
  • Publisher : John Wiley & Sons
  • Genre : Business & Economics
  • Pages : 864
  • ISBN 13 : 1943546479
  • File Size : 98,98 MB

Audit and Accounting Guide: Employee Benefit Plans by AICPA PDF Summary

Book Description: Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.

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