Examlex
What are the two components of OCI related to pensions? What is the conceptual reason for recognizing these two components through OCI rather than net income?
Increased Satisfaction
The improvement of contentment and happiness levels among individuals or groups, often used in the context of employees within organizations.
Reduced Turnover
A decrease in the rate at which employees leave a company voluntarily and need to be replaced, often resulting from improved job satisfaction and work conditions.
Social Security System
A government program designed to provide financial support to individuals during retirement, disability, or unemployment.
Employee Retirement Income Security Act (ERISA)
A federal law that sets minimum standards for most voluntarily established pension and health plans in private industry to provide protection for individuals in these plans.
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