Examlex
A supervisor fires a programmer who has intentionally spread viruses to the organization's network.The supervisor's behavior is both ethical and legal.
Pension Plan Asset
The resources set aside to meet future pension obligations, including investments and other assets.
IFRS
International Financial Reporting Standards is a set of accounting standards developed by the International Accounting Standards Board (IASB) that is applied globally.
U.S. GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards and procedures used in the U.S. to compile financial statements.
Prior Service Cost
The cost of retroactive benefits awarded in a pension plan amendment, which is recognized over future periods.
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