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  2. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately ...

  3. Accounting ethics - Wikipedia

    en.wikipedia.org/wiki/Accounting_ethics

    Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...

  4. Resources, Events, Agents - Wikipedia

    en.wikipedia.org/wiki/Resources,_Events,_Agents

    Resources, Events, Agents. Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching ...

  5. The companies with the best employee benefits and perks - AOL

    www.aol.com/finance/2017-02-09-the-companies...

    Keeping employees happy is essential to productivity. Many companies think casual Fridays and monthly pizza parties are perks The companies with the best employee benefits and perks

  6. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Nominal wages. Adjusted for inflation wages. Employer compensation in the United States refers to the cash compensation and benefits that an employee receives in exchange for the service they perform for their employer. Approximately 93% of the working population in the United States are employees earning a salary or wage.

  7. This niche employee benefit can actually pay for itself ... - AOL

    www.aol.com/finance/niche-employee-benefit...

    “Passing up this kind of investment goes into corporate negligence territory,” Reshma Saujani, CEO of Moms First, tells Fortune.

  8. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer term ...

  9. Budget and Accounting Act - Wikipedia

    en.wikipedia.org/wiki/Budget_and_Accounting_Act

    The Budget and Accounting Act of 1921 ( Pub. L. 67–13, 42 Stat. 20, enacted June 10, 1921) was landmark legislation that established the framework for the modern federal budget. The act was approved by President Warren G. Harding to provide a national budget system and an independent audit of government accounts.