Index
13th and 14th month pay, 22-23
401(k) plans, loans from, 238-239. See also defined contribution pension plans
A
AAI (average annualized increase), 61
ABO (accumulated benefit obligation), 245
absorption costing for sales compensation plans, 166-167
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
IFAS (International Financial Accounting Standards), 8
for retirement benefits, 265-266
accounting ...
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