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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.
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 about the sub-discipline of human resources that deals with employee compensation and benefits policy-making. Find out the basic components, theories, and principles of C&B, as well as the types of rewards and benefits offered by employers.
Learn about the process, objectives, methods, and limitations of human resource accounting (HRA), which measures the cost and value of human resources in an organization. Compare different approaches to HRA, such as cost, value, and expense models, and their applications and implications.
Audits of employee benefit plans, with conforming changes as of March 1, 2003 full-text: 21-17: 2004: Employee benefit plans, with conforming changes as of March 1, 2004 full-text: 21-18: 2005: Employee benefit plans, with conforming changes as of March 1, 2005 full-text: 21-19: 2006: Employee benefit plans, with conforming changes as of March ...
FSA is a pre-tax savings account that you can use for approved medical and dependent care expenses. Learn about the types, benefits, rules, and risks of FSAs and how they work with your health ...
An Employee Stock Ownership Plan (ESOP) is a retirement plan that gives employees ownership of a company's stock. Learn about the forms, advantages, disadvantages, and examples of ESOPs in the United States.
Payroll is a list of employees and their compensation, as well as the records and taxes of payments made to them. Learn about payroll frequency, gross pay, deductions, reimbursements, taxes, and wage garnishments, and how to outsource payroll processing.
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