Sunday, March 3, 2013

Chapter 7 – a pension trust fund required financial statements

What are the required financial statements for a pension trust fund?

1 comment:

  1. A pension trust fund is a fiduciary fund in which the government is a trustee for employee benefit plans such as defined benefit plans, defined contribution plans, and other post-employment and benefit plans.

    Pension trust funds are required to provide a Statement of Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets, along with a Schedule of Funding Progress and a Schedule of Employer Contributions as Required Supplementary Information.

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