Pensions : a financial reporting and compliance guide

著者

書誌事項

Pensions : a financial reporting and compliance guide

Richard M. Steinberg, Harold Dankner

Wiley, c1987

3rd ed

大学図書館所蔵 件 / 全5件

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注記

"A Ronald Press publication."

Includes index

内容説明・目次

内容説明

Remaining the most complete source for explaining and ensuring effective pension compliance, Pensions, 3rd Edition has been updated to incorporate new Financial Accounting Standards Board Statement Numbers 87 and 88 and provisions of the Tax Reform Act of 1986. This practical working guide explains and clarifies the complex accounting, auditing, and financial reporting issues relating to pensions, both for the sponsoring company and for the plan itself. Pensions, 3rd Edition discusses fundamentals in easy-to- understand terms, with charts and illustrative programs, but also provides in-depth analysis of difficult implementational issues. Written by two of Coopers & Lybrand's top experts on pension benefit plans, it is anchored in the best current professional practice in the fields of employee benefits, actuarial science, accounting and auditing.

目次

  • PENSION FUNDAMENTALS AND PROVISIONS OF ERISA: Introduction and Background on Pensions
  • Actuarial Concepts, Assumptions and Methods
  • Agencies for Funding Pension Plans
  • Principle ERISA Provisions
  • ERISA Provisions Relating to Reporting and Disclosure
  • EMPLOYER COMPANY ACCOUNTING, AUDITING AND FINANCIAL REPORTING: Accounting for Employers' Pension Costs
  • Auditing Employers' Accounting for Pensions
  • PENSION PLAN ACCOUNTING, AUDITING AND FINANCIAL REPORTING: Application of Generally Accepted Accounting Principles to Pension Plans
  • Auditing Financial Statements of Pension Plans
  • Auditor's Reports on Pension Plan Financial Statements
  • Appendixes
  • Index.

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