2008-05-01, English, Article, Report edition: The importance of the going concern assumption in employee benefit plans.(Pensions)(Author abstract)(Report) Singerman, Eduardo; Broder, Gary

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Physical Description
  • Author abstract
  • Report
  • Magazine/​Journal article
Published
  • International Foundation of Employee Benefit Plans, 2008 May
Language
  • English

Edition details

Title
  • The importance of the going concern assumption in employee benefit plans.(Pensions)(Author abstract)(Report)
Also Titled
  • The importance of the going concern assumption in employee benefit plans.
Appears In
  • Benefits and Compensation Digest, v.45, no.5, 2008 May, p.32(6) (ISSN: 1550-4190)
Author
  • Singerman, Eduardo
  • Broder, Gary
Published
  • International Foundation of Employee Benefit Plans, 2008 May
Physical Description
  • Author abstract
  • Report
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • When the auditor concludes that there is substantial doubt about the plan's ability to continue as a going concern for a reasonable period of time, the auditor's report will communicate to the users of the financial statements that despite the fact that the plan's financial statements have been prepared under the assumption that the plan will continue to exist in the future, such assumption may not be a valid one. Consequently, when assessing the plan's present and future ability to pay benefits, users of the financial statements should be aware that another set of values for the plan's resources and benefit obligations would have been reported had the financial statements been prepared assuming that the plan will cease to exist.
Terms of Use
  • COPYRIGHT 2008 International Foundation of Employee Benefit Plans
Language
  • English
Database
  • Gale General OneFile
Identifier
  • 178794110

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Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 001488849; Full Text Available; EBSCOhost - Available from 2004 until 2010 Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
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Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 001488849; Full Text Available; EBSCOhost - Available from 2004 until 2010 Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
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