This course will provide a thorough understanding of the provisions of FASB ASU 2015-12 Plan Accounting for Defined Benefit Plans, Defined Contribution Plans and Health and Welfare Plans.
- Review the provisions of the required changes in accordance with ASU 2015-12
- Discuss the application of the changes to the financial statements for defined benefit, defined contribution, and health and welfare plans
- Understand and apply the requirements of FASB ASU 2015-12
Who should take this course:
Auditors and administrators of employee benefit plans
Experience with employee benefit plan reporting and disclosures