How To Apply HR Financial Strategies (Collection)

Index

13th and 14th month pay, 22-23

401(k) plans, loans from, 238-239. See also defined contribution pension plans

423 plans, 121-122

A

AAI (average annualized increase), 61

ABO (accumulated benefit obligation), 245

absorption costing for sales compensation plans, 166-167

accountable plans, 177-179

accounting control in sales compensation plans, 175-177

accounting cycles, defined, 16

accounting standards

for defined benefit pension plans, 265-266

FASB ASC 900s standards, 188

GAAP (General Accepted Accounting Principles), 8

for employee benefits, 188-190

IFRS (International Financial Reporting Standards) versus, 119-121

HR accounting and, 299-300

IFAS (International Financial Accounting Standards), 8

for retirement benefits, 265-266

accounting ...