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WorldCat.org

American Institute of Certified Public Accountants

Q2017, AICPA iiiChecklists and Illustrative Financial Statements: Defined Contribution Retirement Plans 1Part 1-Introduction 1General 1Instructions 4Recognition 6Description 6AICPA Employee Benefit Plan Audit Quality Center 6Financial Accounting and Reporting 6AICPA Technical Questions and Answers 7Accounting and Reporting by DC Plans 7SEC Reporting Requirements 10Part 2-Financial Statements and Notes Checklist 13I General 15II Statement of Net Assets Available for Benefits 23III Statement of Changes in Net Assets Available for Benefits 34IV Summary of Significant Accounting Policies 37V Other Financial Statement Disclosures 41VI ERISA Reporting Requirements 99VII SEC Reporting Requirements 103Part 3-Auditor's Report Checklist 107Part 4-Illustrative Financial Statements and Auditor's Reports 135Fair Value Disclosures 135Comparative Financial Statements and Supplemental Information 136ERISA Limited Scope Audit-Disclosure of Certification 136403(b) Plans 137Other Resources 137Illustrative Financial Statements and Disclosures of a Defined Contribution Retirement PlanWithParticipant-Directed and Nonparticipant-Directed Investment Programs 145Illustrative Financial Statements-Employee Stock Ownership Plan (ESOP) 154

Checklists & illustrative financial statements. Defined contribution retirement plans