Accounts and audit of pension schemes
著者
書誌事項
Accounts and audit of pension schemes
Butterworths, 1997
3rd ed
大学図書館所蔵 全18件
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.
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