AICPA logo
  • Home
product-image
Employee Benefit Plans - Best Practices in Presentation and Disclosure
Publication

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.

$80 - $100
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

Key Topics
  • 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
Product Details

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

Your subscription includes content updates and unlimited online access for 1 year.

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.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$100.00
AICPA Members
$80.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
More Details
Access
This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Employee Benefit Plans - Best Practices in Presentation and Disclosure
Nonmember Price
$100.00
Price excluding sales tax
$100.00
Do you have an AICPA membership? 
Log in to apply your member discount.

Related content