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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 2014 edition is packed with information on new requirements — including offsetting of derivatives, financial assets and financial liabilities, technical corrections and improvements, and much more.
Key updates to the Guide range from knowing the requirements for offsetting of derivatives, financial assets and financial liabilities to an expanded look at FASB ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities, to a close look at the changes required by FASB ASU No. 2012-04, Technical Corrections and Improvements.
This comprehensive guide addresses the many aspects of specialized accounting for defined benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans. It has been designed to be beneficial for a wide range of members, including those practicing in smaller, regional, and large accounting firms.
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