|
|
 |
|
FASB Issues Revised Statement on Share-Based Plans: Option Expensing to Begin in Mid-2005
On December 16, 2004, the Financial Accounting Standards Board (FASB) published FASB
Statement No. 123 (revised 2004), Share-Based Payment. Statement 123(R) provides comprehensive
guidance on how to recognize the compensation cost of share-based payment transactions on
company financial statements. 401(k) Plans: Boosting Participation and Participant Contributions
For many workers today, 401(k) plans are their primary retirement savings vehicle. Are American
workers making the most of their 401(k) plans? Unfortunately, most of them are not. One-quarter
of eligible workers choose not to participate in their employer's 401(k) plan, and, of those who do
participate, less than 10 percent contribute the maximum. Pension Reform in Japan and Germany: Time to Panic?
As the United States considers reforms to its social security system, it has plenty of company.
All over the world, countries with aging populations are trying to squeeze their old pension
systems into the shape of new demographic realities. The combination of too few workers and
too many retirees poses a threat to the comfortable retirement most workers in developed
economies have come to expect as their due.
|
|
|
|
|
|
