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Auditing and Accounting Guide: Health Care Entities, 2015 (AICPA Audit and Accounting Guide)
Auditing and Accounting Guide Health Care Entities 2015 - AICPA Audit and Accounting Guide Author:AICPA Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for i... more »nvestments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.« less