Accounting and reporting by defined contribution plans and employee health and welfare benefit plans : proposed accounting chapters, Audits of employee benefit plans ;Audits of employee benefit plans; Exposure draft (American Institute of Certified Public Accountants), 1982, Jan. 15

Authors

American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee

Files

Description

This exposure draft is the proposed accounting chapters of the audit guide, Audtis of Employee Benefit Plans. An exposure draft of the proposed auditing sections of that audit guide was issued for comments on on June 30, 1980. The accounting guidance in this exposure draft for defined contribution plans and employee health and welfare benefit plans is intended to be consistent with the principles in FASB Statement No. 35 to the extent they are relevant. This exposure draft describes the form of financial statements, provides for the reporting of plan investments at fair value, and describes additional financial statement disclosures. The chapter on employee health and welfare benefit plans replaces the accounting and reporting principles and practices specified in the 1972 guide, Audits of Employee Health and Welfare Benefit Funds. The chapter does not, however, significantly change the 1972 guide regarding the accounting for plan liabilities.

Publication Date

1982

Relational Format

Book

Keywords

Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee, "Accounting and reporting by defined contribution plans and employee health and welfare benefit plans : proposed accounting chapters, Audits of employee benefit plans ;Audits of employee benefit plans; Exposure draft (American Institute of Certified Public Accountants), 1982, Jan. 15" (1982). Exposure Drafts, Comment Letters, and Statements of Position. 440.
https://egrove.olemiss.edu/aicpa_sop/440