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  2. Actuarial reserves - Wikipedia

    en.wikipedia.org/wiki/Actuarial_reserves

    As an example, consider a whole life insurance policy of one dollar issued on (x) with yearly premiums paid at the start of the year and death benefit paid at the end of the year. In actuarial notation, a benefit reserve is denoted as V. Our objective is to find the value of the net level premium reserve at time t.

  3. 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.

  4. Employee compensation in the United States - Wikipedia

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

    Commissions, incentives, and bonuses are forms of variable pay. [2] Benefits can also be divided into company-paid and employee-paid. Some, such as holiday pay, vacation pay, etc., are usually paid for by the firm. Others are often paid, at least in part, by employees—a notable example is medical insurance. [2]

  5. Mobileye Global (MBLY) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/mobileye-global-mbly-q4-2024...

    Operating cash flow was approximately double our non-GAAP net income in 2024. ... to be offset by typical employee compensation inflation, as well as our expected military reserve investment ...

  6. Scotts Miracle-Gro (SMG) Q1 2025 Earnings Call Transcript - AOL

    www.aol.com/scotts-miracle-gro-smg-q1-213013917.html

    Moving Hawthorne Gardening into a dedicated marijuana business would bring tax benefits and credit capacity to that company. ... The first quarter GAAP net loss was $69.5 million or $1.21 per ...

  7. Bank of America (BAC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/bank-america-bac-q4-2024-211512922.html

    Overall rate paid on deposits moved from 210 basis points in the third quarter to 194 basis points this quarter. ... I just need to remind you that our fourth quarter 2023 GAAP net income number ...

  8. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Currently, the SEC works closely with various private organizations setting GAAP, but does not set GAAP itself. In 1939, urged by the SEC, the American Institute of Certified Public Accountants (AICPA) appointed the Committee on Accounting Procedure (CAP). During 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety ...

  9. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    Employee benefits in the United States include relocation assistance; medical, prescription, vision and dental plans; health and dependent care flexible spending accounts; retirement benefit plans (pension, 401(k), 403(b)); group term life insurance and accidental death and dismemberment insurance plans; income protection plans (also known as ...