<p>This course will be an overview of:</p> <ul> <li>The operation, administration, reporting, and auditing of defined benefit plans</li> <li>The key components of net assets available for benefits, changes in net assets available for benefits, accumulated plan benefits, and changes in accumulated plan benefits</li> <li>The financial disclosures relevant to a defined benefit plan</li> <li>The effect of specific events on the accounting, reporting, and auditing of a defined benefit plan</li> <li>The audit considerations of a defined benefit plan</li> <li>Tax status of a defined benefit plan</li> </ul>