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Employee Benefit Plans 2013


Fundamentals of ASC 820 (Repeat of #4)


May 15, 2013 1:45pm ‐ May 15, 2013 3:00pm

Description

This session will review the history of ASC 820 and provide an overview of investment valuation and disclosure, and discuss the most common investments found in retirement plans, including mutual funds, money market funds, collective trusts, pooled separate accounts, GICS, bonds and common stock. It will also address the unique disclosures for self-directed brokerage-linked accounts. Leave the session with an understanding of each investment type and required disclosures and valuation methodologies under ASC 820.

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