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  2. Compensation and benefits - Wikipedia

    en.wikipedia.org/wiki/Compensation_and_benefits

    Compensation and benefits. Compensation and benefits ( C&B) is a sub-discipline of human resources, focused on employee compensation and benefits policy-making. While compensation and benefits are tangible, there are intangible rewards such as recognition, work-life and development. Combined, these are referred to as total rewards. [1]

  3. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    In many cases, defined benefit pension plans are funded and hold assets in order to meet those promised benefits. A defined benefit pension plan is an example of a post-employment benefit plan. Accounting for defined benefit pension plans in IAS 19. Accounting for the costs and liabilities relating to such plans raises several issues.

  4. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately ...

  5. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

  6. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Many employer-provided cash benefits (below a certain income level) are tax-deductible to the employer and non-taxable to the employee. Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage (up to US$50,000) (and employer-provided meals and lodging in-kind,) may be excluded from the employee's ...

  7. Human resource management system - Wikipedia

    en.wikipedia.org/wiki/Human_resource_management...

    A human resources management system ensures everyday human resources processes are manageable and easy to access. The field merges human resources as a discipline and, in particular, its basic HR activities and processes with the information technology field. This software category is analogous to how data processing systems evolved into the ...

  8. Reward management - Wikipedia

    en.wikipedia.org/wiki/Reward_management

    Reward management consists of analysing and controlling employee remuneration, compensation and all of the other benefits for the employees. Reward management aims to create and efficiently operate a reward structure for an organisation. Reward structure usually consists of pay policy and practices, salary and payroll administration, total ...

  9. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    Employee benefits in the United States include relocation assistance; medical, prescription, vision and dental plans; health and dependent care flexible spending accounts; retirement benefit plans (pension, 401 (k), 403 (b) ); group term life insurance and accidental death and dismemberment insurance plans; income protection plans (also known ...

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