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  2. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    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.

  3. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income.

  4. Accrual accounting in the public sector - Wikipedia

    en.wikipedia.org/wiki/Accrual_accounting_in_the...

    By contrast, under accrual accounting, income and expenditure transactions are recognized when they occur, regardless of when payments are made. [3]: 2 [10]: 43 While some transactions generate a simultaneous cash payment, with transactions like the generation of a pension obligation and purchase of capital, they do not.

  5. What’s a Defined Benefit Plan? Pros, Cons and How It Compares

    www.aol.com/defined-benefit-plan-pros-cons...

    A’s annual pension would be calculated as follows: 25 x 2% x $125,000, resulting in $62,500. Defined Benefit Plan vs. Defined Contribution Plan Most are familiar with defined contribution plans ...

  6. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed: August 1985: 87: Employers' Accounting for Pensions: December 1985: Amended by SFAS No. 132R and No. 158 88: Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits: December 1985

  7. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    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 Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 May 2007: Superseded by GASBS 72 and 73; 51.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.