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Technical

Applying Accounting Rules for Measuring and Reporting Fair Value of Plan Investments Logo aicpa

  EBPAQC |   Free |   AICPA |   Apr 2013 |   AICPA.org

Employee benefit plans are required to comply with the FASB ASC 820 accounting rules for valuing and reporting the fair value of their investments in the plan’s financial statements. This document will help plan sponsors and administrators comply with the requirements of FASB ASC 820.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Plan investments & fair value, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Health & welfare plans: Plan investments & fair value, Intermediate
  • Employee benefit plan auditing: Technical: Health & welfare plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Multiemployer plans: Plan investments & fair value, Intermediate
  • Employee benefit plan auditing: Technical: Multiemployer plans: Financial reporting, Intermediate

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