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This 2012 edition of Employee Benefit Plans—Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters.
Relevant guidance contained in official pronouncements issued through March 1, 2012, has been considered in the development of this edition of the book. This edition has been updated to reflect the following:
You will find new illustrations of disclosures and financial statement examples for audited plans specific to:
In addition, you will find information on:
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