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Employee Benefit Plans - Best Practices in Presentation and Disclosure

Publisher: AICPA
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The tool of choice for financial reporting accuracy, this publication provides diverse illustrative disclosures of financial statements for employee benefit plans.

Filled with current reporting techniques and methods, this must-have resource provides illustrative presentation and disclosure examples specific to defined contribution pension plans, defined benefit pension plans, health and welfare benefit plans, and limited scope audits.

This 2014 edition includes up-to-date industry and regulatory information, illustrative Management Letters and Comments, plus a multitude of illustrative Auditor’s Reports, updated for the clarified reporting standards, that can’t be found elsewhere.

Key Benefits

  • Increase your understanding of the effects of the clarified reporting standards resulting in changes to all audit reports that are to be filed with the DOL, in accordance with GAAS
  • Keep up to date with a multitude of illustrative auditor’s reports for diverse reporting situations
  • Have access to illustrative disclosures that include the latest fair value measurement and disclosure requirements in GAAP
  • View actual employee benefit plan deficiencies noted and suggestions for improving operations of the plan


  • The illustrative auditor’s reports have been updated for the clarified reporting standards
  • 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. 2012-04, Technical Corrections and Improvements
Employee Benefit Plans - Accounting & Auditing Set [Subscription]
SAVE when you bundle! Online subscription includes Employee Benefit Plans Audit & Accounting Guide, Audit Risk Alert, Accounting Trends & Techniques and Checklist. Click on the title above for more details.
Your subscription includes the corresponding Audit Risk Alert, 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# AATTEBP14P
Availability: In Stock
AICPA Member:$69.00
Your Price:$86.25
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