Ads
related to: pension accounting entries
Search results
Results From The WOW.Com Content Network
IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board.In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites.
While the AOCI balance is presented in Equity section of the balance sheet, the annual accounting entries, as flows, are presented sometimes in a Statement of Comprehensive Income. This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income.
In particular, "accretion expense" is a phrase used in topic 410-20 of the United States GAAP Codification of Accounting Standards (SFAS 143), which describes the reporting of asset retirement obligations. This kind of liability typically has a long and predetermined life on a company's balance sheet, and hence, as mentioned, it is valued via DCF.
Pension administration in the United States is the act of performing various types of yearly service on an organizational retirement plan, such as a 401(k), profit sharing plan, defined benefit plan, or cash balance plan. Increasingly, employers are also implementing these plan types in combination arrangements for greater contribution ...
Accounting and Financial Reporting for Pollution Remediation Obligations November 2006: Amended by GASBS 62, 63, and 83; 50. Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 May 2007: Superseded by GASBS 72 and 73; 51. Accounting and Financial Reporting for Intangible Assets June 2007: Amended by various GASBS; 52.
Celanese Corporation Announces Change in Pension Accounting DALLAS--(BUSINESS WIRE)-- Celanese Corporation (NYS: CE) , a global technology and specialty materials company, today announced its ...
Ads
related to: pension accounting entries