Search results
Results From The WOW.Com Content Network
e. Employee benefits and benefits in kind (especially in British English ), also called fringe benefits, perquisites, or perks, include various types of non-wage compensation provided to employees in addition to their normal wages or salaries. [ 1] Instances where an employee exchanges (cash) wages for some other form of benefit is generally ...
One year later, on January 1, 2013, under the Canada Not-For-Profit Corporation Act, Chartered Professional Accountants of Canada (CPA Canada) was established by CICA and CMA Canada.The Act supported provincial accounting bodies that were coming together under the CPA designation. [ 15] On October 1, 2014 CGA-Canada joined CPA-Canada, finishing ...
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 employee benefits and post employment plans such as defined benefit retirement plans. Accordingly, most of the standard is taken up with explaining the rules for ...
Generally Accepted Accounting Principles (GAAP) or GAAP ( Canada) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most ...
Accounting. Founded in 1908, the Certified General Accountants Association of Canada ( CGA-Canada) serves Certified General Accountants and students in Canada and nearly 100 countries. CGA-Canada established the designation's certification requirements and professional standards, offers professional development, conducts research and advocacy ...
The Federal Insurance Contributions Act ( FICA / ˈfaɪkə /) is a United States federal payroll (or employment) tax payable by both employees and employers to fund Social Security and Medicare [ 1] —federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.
Chartered Professional Accountant. Chartered Professional Accountant ( CPA; French: comptable professionnel agréé) is the professional designation which united the three Canadian accounting designations that previously existed: Chartered Accountant ( CA ), Certified General Accountant ( CGA) Certified Management Accountant ( CMA ). [1]
The Public Service of Canada (known as the Civil Service of Canada prior to 1967) is the civilian workforce of the Government of Canada 's departments, agencies, and other public bodies. While the Government of Canada has employed civil servants to support its functions since Confederation in 1867, positions were initially filled through ...