Employee Benefit Plans - Best Practices in Presentation and Disclosure

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

Updates
• 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