Accounting and Audit Advisor Winter 2011

Latest Issue: Winter 2011

This edition of Accounting & Audit Advisor offers guidance on reporting loans from defined contribution pension plans in accordance with the Financial Accounting Standards Board Accounting Standards Codification Topic 962 (FASB ASC). This guidance will assist in determining the fair value of pension plan investments and address the inconsistency in how participant loans have been measured.

Also covered:

  • Differences between audits, reviews, compilations
  • FASB proposed changes in lease accounting


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