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Technical

FASB ASU 2015-12: Three Simplifications for EBPs Logo aicpa

  Center for Plain English Accounting |   Free for CPEA Members |   AICPA |   19 Aug 2015 |   AICPA.org

This report explores the guidance contained in FASB ASU 2015-12 relating to simplifications in three major areas of employee benefit plan accounting.

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

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