Audit and Accounting Guide: Property and Liability Insurance Entities 2016
Author | : AICPA |
Publisher | : John Wiley & Sons |
Total Pages | : 640 |
Release | : 2018-02-21 |
ISBN-10 | : 9781943546848 |
ISBN-13 | : 1943546843 |
Rating | : 4/5 (48 Downloads) |
Download or read book Audit and Accounting Guide: Property and Liability Insurance Entities 2016 written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-21 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.