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Investment and Pension Trust Funds
1. Describe GASB requirements for accounting for Investment Trust Funds,
(a) a discussion of when the use of investment trust funds is appropriate.(b) the investments to be included and excluded(c) the basis at which investments are to be reported(d) reporting of realized and unrealized gains and losses on investments(e) financial reporting (i.e., financial statements).
2. What are the required financial statements for a pension trust fund? What are the required supplementary information schedules?
3. With regard to current GASB standards for pension reporting, do the following:
a. Distinguish between (1) defined contribution plans and (2) defined benefits plans.b. Distinguish between (1) agent and (2) cost sharing multiemployer plans.c. Define the following terms: (1) plan fiduciary net position and (2) net pension liability.d. Distinguish between reporting for employers for (1) general government employees and for (2) enterprise fund employees.
find a new possible investment item for lockheed martin what problems are you going to have in estimating the cash flow
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By promoting the XP Power Performance Room we would like to increase student participation and utilization of the equipment, and motivate students to exercise in a fun, entertaining
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