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IAS 19 is an international accounting standard that explains how to account for wages, pensions, life insurance and other perquisites. It covers topics such as actuarial valuation, funding, assumptions, surplus, settlement and curtailment of employee benefit plans.
Learn how journaling can reduce stress, boost well-being, process emotions, and more. Find tips for getting started, such as micro-steps, free writing, and prompts.
A flexible spending account (FSA) is a tax-advantaged financial account that can be used to pay for medical, dependent care, or other expenses. One example of a flexible spending account is a health FSA, which covers medical and dental costs not paid by insurance.
Special journals are lists of financial transaction records that accountants use to record transactions of a specific type, such as sales or purchases. Learn about the four types of special journals (sales, cash receipts, purchases, and cash payments) and their formats, source documents, and folio numbers.
Employee benefits are non-wage compensation provided to employees in addition to their normal wages or salaries. They can be mandated by regulation or discretionary, and include housing, insurance, retirement, tuition, leave, and other benefits.
Learn how journaling can help you gain clarity, manage tasks, and live a more organized life with ADHD. Find out the benefits, challenges, and tips for journaling, as well as some journal prompts ...
A journal entry is the act of recording transactions in an accounting journal that shows debits and credits. Learn about the types of accounts, the golden rules of accounting, and how to record journal entries in accounting software.
ERISA is a federal law that sets minimum standards for private pension and health benefit plans in the U.S. It protects the rights of plan participants and beneficiaries by requiring disclosure, fiduciary responsibility, and access to courts.