Accounting Trends & Techniques -- Employee Benefit Plans

This 2010 edition of Employee Benefit Plans—Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters.

You will find new illustrations of disclosures and financial statement examples for audited plans specific to:

• Defined benefit pension plans - test
  
  
• Health and welfare benefit plans
  
  
• Defined contribution pension plans
  
  
• Limited scope audits
  
  

In addition, you will find information on:

• FASB Accounting Standards CodificationTM
  
  
• Disclosures for FASB ASC Section 820, Fair Value Measurement and Disclosures
  
  
• New Form 5500 filing requirements for Section 403(b) retirement plans
  
  
• Auditors’ reports in accordance with Generally Accepted Auditing Standards and in accordance with the Public Company Accounting Oversight Board
  
  
• Illustrative Form 5500 Schedules
  
  
• Illustrative Management Letters and Comments