Accounts and audit of pension schemes

著者

• Mascarenhas, Amyas
• McIntyre, Mary-Anne

書誌事項

Accounts and audit of pension schemes

Amyas Mascarenhas, Mary-Anne McIntyre

Butterworths, 1997

3rd ed

注記

Includes index

内容説明・目次

内容説明

This new edition provides a comprehensive source of reference for all those involved in providing advice for pension funds, with coverage ranging from the types of pension scheme to the audit report. Completely up-to-date with the latest developments, such as the new regulations and professionals' guidelines from accountants and actuaries, this book provides reliable coverage of the pension scheme itself. A practical guide, it provides a clear exposition of the best practice for applying legislation. It also highlights the potential pitfalls and opportunities available.

目次

• Part 1 Pension schemes and the disclosure regulations: types of pension scheme
• the regulatory framework
• general scheme disclosure requirements
• statements to individuals. Part 2 Form and content of annual reports: the annual report
• form and content of accounts
• the revenue account
• investments
• other assets and liabilities
• the actuarial valuation and statement
• the Trustees' Report
• the Investment Report
• insured schemes. Part 3 The audit of pension scheme accounts: the auditor and the auditor's report
• general approach to the pension scheme audit
• approach to specific areas of the audit
• the audit report.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA34584697
• ISBN:
  • 0406051984
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: xxviii, 377 p.
• 大きさ: 25 cm