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AICPA Checklists and Illustrative Financial Statements are designed to assist auditors and preparers to overcome the complexities of financial statement preparation. AICPA Checklists and Illustrative Financial Statements for defined contribution plans identify the applicable reporting requirements that you need to know and apply.
Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance availableand helpful 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. Completely updated to include references to FASB Accounting Standards Codification™, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of March 31, 2012, including:
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility. This practice aid has been prepared by the AICPA staff and has not been reviewed, approved, disapproved, or otherwise acted on by any senior technical committee of the AICPA.
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