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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 ...
Adoption of flexible benefits has grown considerably, with 62% of employers in a 2012 survey offering a flexible benefit package and a further 21% planning to do so in the future. [19] This has coincided with increased employee access to the internet and studies suggesting that employee engagement can be boosted by their successful adoption. [20]
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 ...
All India Services. The All India Services (AIS) comprises three Civil Services of India common to the centre and state governments, which includes the Indian Administrative Service (IAS), the Indian Police Service (IPS), and the Indian Forest Service (IFS). [1][2][3] Civil servants recruited through All India Services by the central government ...
In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement. In U.S. Generally Accepted Accounting Principles (U ...
Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977. January 1, 1979. IAS 8. Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
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 Indira Gandhi -led Indian ...
In India, the Civil Service is the collection of civil servants of the government who constitute the permanent executive branch of the country. [ 1 ][ 2 ] This includes servants in the All India Services, the Central Civil Services, and various State Civil Services. As of 2010, there were 6.4 million government employees in India in all levels ...