Back Issue
February 2006
: Tax incentives for employer sponsored pensions confirmed in South KoreaThe Employees Retirement Benefit Security Act (ERBSA) took effect Dec. 1, 2005. ERBSA allows, but does not require, employers to offer a funded pension plan in replacement of the mandatory severance pay scheme (“SPS”).
Read more February 2006: Employee Benefits Accounting UpdateThis Bulletin provides a brief overview of the newly released accounting standard covering Related Party Disclosures AASB124 as well as providing an update on the manner in which companies appear to be adopting AASB119.
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