Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 54

FASB Accounting Standards Codification (ASC) 960 provides guidance on financial accounting and reporting for defined benefit plans and includes the following subtopics:

1 Overall

2 Accumulated Plan Benefits

3 Net Assets Available for Plan Benefits

4 Terminating Plans

5 Presentation of Financial Statements

6 Receivables

7 Investments – Other

8 Property, Plant, and Equipment