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  2. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    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 employee benefits and post employment plans such as defined benefit retirement plans. Accordingly, most of the standard is taken up with explaining the rules for ...

  3. 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 ...

  4. 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 as ...

  5. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 19: Accounting for Retirement Benefits in Financial Statements of Employers (1983) Retirement Benefit Costs (1993) Employee Benefits (1998) 1983 January 1, 1985: IAS 20: Accounting for Government Grants and Disclosure of Government Assistance 1983 January 1, 1984: IAS 21: Accounting for the Effects of Changes in Foreign Exchange Rates (1983)

  6. Other postemployment benefits - Wikipedia

    en.wikipedia.org/wiki/Other_postemployment_benefits

    Other postemployment benefits (or OPEBs) is a term used in the United States to describe the benefits that an employee begins to receive at the start of their retirement. These benefits do not include the pension paid to the retired employee. [1] ". Other postemployment benefits" were originally intended to be an important source of ...

  7. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    t. e. In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes for an accounting period. [1][better source needed] It is computed as the residual of ...

  8. Indian Administrative Service - Wikipedia

    en.wikipedia.org/wiki/Indian_Administrative_Service

    t. e. The Indian Administrative Service (IAS) is the administrative arm of the All India Services of Government of India. [3] The IAS is one of the three All India Services along with the Indian Police Service and Indian Forest Service. Members of these three services serve the Government of India as well as the individual states.

  9. Indian Railway Personnel Service - Wikipedia

    en.wikipedia.org/wiki/Indian_Railway_Personnel...

    T. V. Somanathan, IAS. The Indian Railway Personnel Service (IRPS) is a Prestigious Group 'A' Central Civil Service cadre of the Government of India. The central civil servants of this service are responsible for managing the Human Resources of the Indian Railways and welfare of railway employees and their families.