Examlex
The business entity assumption means that a business is accounted for separately from other business entities, including its owner or owners.
Pension
A retirement plan that requires an employer to make contributions into a pool of funds set aside for an employee's future benefit.
Profit-sharing Plan
A retirement plan that gives employees a share in the profits of the company. Each employee receives a percentage of those profits based on the company's earnings.
Defined-benefit Plans
Retirement plans that promise a specific pension payment upon retirement, based on salary and years of service.
Definitely Determinable Benefits
Benefits from a pension plan or retirement account that are calculable and guaranteed based on factors like salary history and years of service.
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