Accounts and audit of pension schemes
Author(s)
Bibliographic Information
Accounts and audit of pension schemes
Butterworths, 1997
3rd ed
Available at 18 libraries
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"