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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. The rules in IAS 19 explains the accounting for longer term ...

  3. Accumulated other comprehensive income - Wikipedia

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

    Comprehensive income (IAS 1: "Total Comprehensive Income") is the total non-owner change in equity for a reporting period. This change encompasses all changes in equity other than transactions from owners and distributions to owners. Most of these changes appear in the income statement.

  4. Martin Glaum - Wikipedia

    en.wikipedia.org/wiki/Martin_Glaum

    Martin Glaum (born 1962) is a German economist and author and has held the Otto Beisheim Endowed Chair of International Accounting at the WHU – Otto Beisheim School of Management since 2014.

  5. One Rank, One Pension - Wikipedia

    en.wikipedia.org/wiki/One_Rank,_One_Pension

    One Rank, One Pension. One Rank One Pension ( OROP ), or "same pension, for same rank, for same length of service, irrespective of the date of retirement", is a longstanding demand of the Indian armed forces and veterans. [1] : p 1 The demand for pay-pension equity, which underlies the OROP concept, was provoked by the exparte decision by the ...

  6. National Social Assistance Scheme - Wikipedia

    en.wikipedia.org/wiki/National_Social_Assistance...

    Website. nsap .nic .in. The National Social Assistance Programme ( NSAP) is a Centrally Sponsored Scheme of the Government of India that provides financial assistance to the elderly, widows and persons with disabilities in the form of social pensions. The NSAP scheme only includes Below Poverty Line individuals as beneficiaries.

  7. Joint secretary to the Government of India - Wikipedia

    en.wikipedia.org/wiki/Joint_secretary_to_the...

    e. Joint Secretary to the Government of India (often abbreviated as JS, GoI or Union Joint Secretary or Joint Secretary to Union of India) is a post under the Central Staffing Scheme [3] and the third highest non-political executive rank [4] in the Government of India. The authority for creation of this post solely rests with the Cabinet of India.

  8. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  9. Pension system in Switzerland - Wikipedia

    en.wikipedia.org/wiki/Pension_system_in_Switzerland

    Pension system in Switzerland. The Swiss pension system rests on three pillars: the state-run pension scheme for the aged, orphans, and surviving spouses (old-age and survivor's insurance); the pension funds run by investment foundations, which are tied to employers (occupational benefit plans); voluntary, private investments.

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