Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 50
Chapter 2 Accounting and Reporting Standards Learning objectives
ОглавлениеAfter completing this chapter, you should be able to do the following:
Identify applicable authoritative guidance surrounding employee benefit plans.
Recognize unique accounting, reporting, and other requirements for employee benefit plan financial statements.
Recognize accounting and reporting for merging and terminating plans.
Identify recent developments affecting accounting and reporting for employee benefit plans.
