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Defined Contribution Retirement Plans: Checklists and Illustrative Financial Statements

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This checklist was designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for defined contribution retirement plans. 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.

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 format can download the checklist content into Microsoft Word for added flexibility.

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 new 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

UPDATES:

  • FASB ASU No. 2011-04, Fair Value measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
  • FASB ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities
  • FASB ASU No. 2012-04, Technical Corrections and Improvements
  • FASB ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities
  • FASB ASU No. 2013-07, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting
  • FASB ASU No. 2013-09, Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04
Get even more value with the Employee Benefit Plans: Audit & Accounting Set. This convenient bundle gives you access to the full range of Employee Benefit Plan content offered by the AICPA, all in one convenient online subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.

Online Subscription > AICPA Online Professional Library. Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.

Paperback , 2014
Product# ACKDCP14P
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Defined Contribution Pension Plans - Checklists and Illustrative Financial Statements
Online Subscription
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