Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 56

FASB ASC 965 provides guidance on accounting and reporting for health and welfare benefit plans and includes the following subtopics:

1 Overall

2 Net Assets Available for Plan Benefits

3 Plan Benefit Obligations

4 Terminating Plans

5 Presentation of Financial Statements

6 Receivables

7 Investments – Debt and Equity Securities

8 Investments – Other

9 Property, Plant, and Equipment