April 2014
Intermediate to advanced
416 pages
8h 32m
English
book
Employee Benefits Design and Planning: A Guide to Understanding Accounting, Finance, and Tax Implications
by Bashker D. Biswas
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5. Retirement Plans
Aims and objectives of this chapter:
• Briefly introduce the concept of pension plans and their importance
• Explain two types of pension plans: defined contribution plans and defined benefit pension plans
• Discuss the influence of the Employee Retirement Income Security Act
• Discuss the accounting issues related to defined contribution plans and defined benefit pension plans
• Explain pension benefit obligations
• Explain pension plan assets and expenses
• Discuss the financial reporting of pension plans
• Address the accounting recordkeeping of pension plans
Pension plans pay a pivotal role in the economy because they are the principal device used by individuals—either through organizationally sponsored arrangements or ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.