Examlex
Employment equity involves the implementation of special measures and reasonable accommodation.
Projected Benefit Obligation
A measurement of the present value of future pension benefits earned to date as estimated by actuaries, used in accounting for pension plans.
Balance Sheet
A report detailing a company's assets, obligations, and the equity of its shareholders at a particular moment.
Projected Benefit Obligation
An actuarial estimate of the total present value of future retirement benefits earned to date, adjusted for expected future salary increases.
Prior Service Cost
The expense recognized in pension accounting when a plan is amended to increase benefits for service provided by employees in prior years.
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