Download Full Text (754 KB)
Statement of position 99-3
Originally published by: American Institute of Certified Public Accountants
Defined contribution pension plans -- Accounting -- Standards -- United States; Employee fringe benefits -- Accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting for and reporting of certain defined contribution plan investments and other disclosure matters: amendment to the AICPA audit and accounting guide, Audits of employee benefit plans" (1999). Statements of Position. 17.