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The Complete Guide to Executive Compensation 3/E, 3rd Edition by Bruce Ellig

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Index

Please note that index links point to page beginnings from the print edition. Locations are approximate in e-readers, and you may need to page down one or more times after clicking a link to get to the indexed material.

ABO. See Accumulated benefit obligation

Above market value, 469

Acceptance bonus, 440

Accidental death benefit, 321

Accounting, 634, 726. See also Financial Accounting Standards Board

accrual, 45, 48

benefits and perquisites and, 254–255

cash, 45

creative, 67

current compensation, 109

deferred compensation, 100–101, 108, 109

fixed-date, 487

GAAP, 45, 153, 333

grant date, 167

IASB, 170

individual tax and, 100–101

long-term incentive plan, 450, 576

pension plan, 332–333

purchase, 30

records, 45

SARs, 512

short-term incentives, ...

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