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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 ...
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
The Bureau of Labor Statistics, [3] like the International Accounting Standards Board, [4] defines employee benefits as forms of indirect expenses. Managers tend to view compensation and benefits in terms of their ability to attract and retain employees, as well as in terms of their ability to motivate them.
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 ...
The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics. The editors-in-chief are J. Core ( Massachusetts Institute of Technology ), E. deHann ( University of Washington ), and W. R. Guay ( University of Pennsylvania ). According to the Journal Citation Reports, the journal ...
Online archive. The Accounting Review is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. The Accounting Review is one of the oldest accounting journals, and recent studies considered it ...
Academic journals are peer-reviewed periodicals that publish research papers. [1] A variety of academic journals publish accounting and auditing research. [2]Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion.
Online archive. The Journal of Business Finance & Accounting is a peer-reviewed academic journal published by John Wiley & Sons. It covers accounting, corporate finance, corporate governance, and their interfaces. The current editors-in-chief are Peter F. Pope ( Bocconi University and London School of Economics and Political Science) and Andrew ...