Accounting Trends & Techniques - Employee Benefit Plans

This 2012 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. 

Relevant guidance contained in official pronouncements issued through March 1, 2012, has been considered in the development of this edition of the book. This edition has been updated to reflect the following:

• FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
• FASB ASU No. 2010-25, Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force)
• FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133 (codified in FASB ASC 815, Derivatives and Hedging)
• SAS No. 118, Other Information in Documents Containing Audited Financial Statements (AICPA, Professional Standards, AU sec. 550)
• SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (AICPA, Professional Standards, AU 551)

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

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

In addition, you will find information on:

• Disclosures for FASB Accounting Standards Codification Section 820, Fair Value Measurements and Disclosures
• Illustrative Auditor’s Reports
• Illustrative Management Letters and Comments

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