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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.
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 about the sub-discipline of human resources that deals with employee compensation and benefits policy-making. Find out the basic components, types, and theories of compensation and benefits, as well as their impact on employee satisfaction and organisational justice.
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 ...
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.
Learn the definition, scope and components of compensation of employees (CE), a statistical term used in national accounts and balance of payments. Find out how CE is measured, valued and reported in different countries and contexts.
Cost accounting is a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services. It provides the detailed cost information that management needs to control current operations and plan for the future, and uses various techniques such as standard costing, variance analysis, and budgetary control.
Reward systems exist in order to motivate employees to work towards achieving strategic goals which are set by entities as well as aligning the actions of employees to reflect the culture, aims and beliefs a business or organisation wishes to uphold. [4] Reward management is not only concerned with pay and employee benefits.
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