Accounting for pension costs

Article Abstract:

Non-accountants can gain a better understanding of pension cost information contained in corporate financial statements if they become familiar with basic accounting concepts and pension fundamentals. The Statement of Financial Accounting Standards No. 87 consists of the generally accepted principles applicable to employers' pension accounting. An explanation is presented to aid in understanding defined contribution and the more complex defined benefit plans.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Pension & Welfare Benefit Prgrm, Accounting and auditing, Accounting, Pension funds, Literature

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Benefits administration in the twenty-first century

Article Abstract:

Technological advances, such as telephone technology, e-mail and smart cards, can significantly improve employee benefit administration cost effectively. The advantages include better participant control and information access, improved effectiveness and easier compliance with new regulations. Employees who are more aware of their benefits tend to feel more financial security which leads to improved employee productivity, morale and retention.

Employee Benefits & Services, Human resource management, Technology application, Employee benefits

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