01/01/2023
Traditional and Modern Theory of Cost in Short Run and Long Run
Traditional Theory Traditional theory distinguishes between the short run and the long run. The short run is the period during…
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Traditional Theory Traditional theory distinguishes between the short run and the long run. The short run is the period during…
A defined contribution plan is a common workplace retirement plan in which an employee contributes money and the employer typically…
A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors,…
Net periodic pension cost is the cost of a pension plan for a reporting period, as stated in an employer’s…
Other post-employment benefits (OPEB) are the benefits, other than pension distributions, that employees may begin to receive from their employer…
A projected benefit obligation (PBO) is an actuarial measurement of what a company will need at the present time to…
The assets of company pension plan also represent an important store of cash generating wealth, which under IAS 19 Employee…
An ethical decision is one that engenders trust, and thus indicates responsibility, fairness and caring to an individual. To be…
The problem with ethical decision making is that a decision in itself cannot be taken in a vacuum; one single…
he fraud triangle is a framework commonly used in auditing to explain the reason behind an individual’s decision to commit…