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Paychex Recognized by Plansponsor Magazine as Leader in Total Recordkeeping Plans ROCHESTER, N.Y.--(BUSINESS WIRE)-- Paychex, Inc., one of the nation's leading providers in retirement ...
2012 MullinTBG/PLANSPONSOR report reaffirms significance of nonqualified deferred compensation plans in helping executives meet retirement savings goals NEWARK, N.J.--(BUSINESS WIRE)-- The seventh ...
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The Generally Accepted Recordkeeping Principles (The Principles) were created by ARMA International as a common set of principles that describe the conditions under which business records and related information should be maintained.
Not all documents are records. A record is a document consciously (consciously means that the creator intentionally keeps it) retained as evidence of an action. Records management systems generally distinguish between records and non-records (convenience copies, rough drafts, duplicates), which do not need formal management.
Historical cost principle: requires companies to account and report assets' and liabilities' acquisition costs rather than fair market value. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant. Thus there is a trend to use fair values.
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A data management plan or DMP is a formal document that outlines how data are to be handled both during a research project, and after the project is completed. [1] The goal of a data management plan is to consider the many aspects of data management, metadata generation, data preservation, and analysis before the project begins; [2] this may lead to data being well-managed in the present ...