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Exposure Drafts, Comment Letters, and Statements of Position
Pension trusts -- United States; Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing
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Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed guide provides guidance to the independent auditor in examining and reporting on the financial statements of employee benefit plans, including defined benefit pension plans, defined contribution plans, and health and welfare benefit plans. In March 1980 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 35, Accounting and Reporting by Defined Benefit Pension Plans, which established generally accepted accounting principles for defined benefit pension plans and prescribed the general form and content of financial statements of those plans. Chapter 2 of this guide describes the principal provisions of FASB Statement No. 35; however, it should …