Author : AICPA
Release : 2017-07-24
Genre : Business & Economics
Kind :
Book Rating : 765/5 ( reviews)

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Checklists and Illustrative Financial Statements 2017 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Checklists and Illustrative Financial Statements 2017 write by AICPA. This book was released on 2017-07-24. Checklists and Illustrative Financial Statements 2017 available in PDF, EPUB and Kindle. This edition covers plan types, such as 401(k) plans, 403(b) plans, and 11Ks. It contains the most comprehensive U.S. GAAP disclosure guidance available, and identifies the reporting requirements that you need to know and apply to meet the applicable standards. FinREC recommendations on many accounting topics are included throughout. Key changes include the new accounting standards updates related to investments at net asset value per share, as well as the effect of the simplification project. In addition, this edition includes useful tools such as illustrative financial statements and auditor's reports. Updates include: FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) FASB ASU No. 2015-12, Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient