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GASB 45, or GASB Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with (other than pension) postemployment benefits (or OPEB). Reported OPEBs may include post-retirement medical, pharmacy, dental, vision, life, long-term disability and long-term care ...
Employment that only occasionally requires the application of management accounting principles, including internships, clerical, sales and marketing, and non-technical roles, will not meet the CMA ...
CPA Salaries. Starting Salary: Entry-level CPAs earn an average total compensation of around $59,000. Average Salary: $76,000 annually, with an average range from $54,000 to $123,000, up to over ...
CPAs can also be employed within corporations (termed "the private sector" or "industry") in finance or operations positions such as financial analyst, finance manager, controller, chief financial officer (CFO), or chief executive officer (CEO). These CPAs do not provide services directly to the public.
The CGMA Competency Framework was also launched in 2014. The framework shows the range of technical, accounting and finance skills that management accountants need to do their jobs and consists of four knowledge areas: Technical Skills, Business Skills, People Skills and Leadership Skills, all underpinned by Ethics, Integrity and Professionalism.
The Chief Accountant (OCA) - Responsible for annual reporting and audit requirements by employee benefit plans, and enforcement of those provisions through the imposition of civil penalties against a plan administrator whose annual report is rejected.
The ACCA or Chartered Certified Accountant qualification, along with 10 other professional accounting qualifications, [60] is recognised by the Malaysian Institute of Accountants (MIA). MIA also recognises 21 Malaysian university qualifications as a prerequisite for registration as a chartered accountant in Malaysia.
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.