12. Employee Compensation and Benefits

In this section

• Payroll Accounting: Mastering Wages, Salaries, and Payroll Taxes
  Explore the complexities of payroll accounting, including the recording of wages, salaries, and related payroll taxes, with practical examples and insights for Canadian accounting exams.
• Post-Employment Benefits: Pensions in Intermediate Accounting
  Explore the intricacies of accounting for post-employment benefits, focusing on defined benefit and defined contribution pension plans, crucial for Canadian accounting exams.
• Other Post-Employment Benefits (OPEB) Accounting: Comprehensive Guide
  Explore the intricacies of accounting for Other Post-Employment Benefits (OPEB), including healthcare and other non-pension benefits, with practical examples and regulatory insights for Canadian accounting exams.
• Stock-Based Compensation: Accounting for Employee Equity Awards
  Explore the intricacies of stock-based compensation, including accounting for employee equity awards such as stock options and restricted stock, with practical examples and regulatory insights.
• Employee Benefit Plans Disclosures: Key Insights for Accounting Exams
  Explore comprehensive insights into Employee Benefit Plans Disclosures, focusing on pension and OPEB plans, essential for Canadian accounting exams.
• Deferred Compensation Arrangements in Accounting
  Explore the intricacies of deferred compensation arrangements, their accounting treatment, and their implications for financial reporting in Canada.
• Compensated Absences in Intermediate Accounting
  Explore the intricacies of compensated absences, including the accrual of liabilities for vacation, sick leave, and other paid absences, within the context of Canadian accounting standards.
• Termination Benefits and Severance Pay: A Comprehensive Guide for Canadian Accounting Exams
  Explore the intricacies of accounting for termination benefits and severance pay, focusing on Canadian standards and practices. Understand the recognition, measurement, and disclosure requirements, along with practical examples and exam-focused insights.
• Bonuses and Profit-Sharing Plans in Accounting
  Explore the intricacies of accounting for employee bonuses and profit-sharing plans, including recognition, measurement, and disclosure, with practical examples and regulatory insights.
• Multiemployer Benefit Plans: Navigating Complexities in Accounting
  Explore the intricacies of accounting for multiemployer benefit plans, including regulatory frameworks, financial reporting, and practical examples relevant to Canadian accounting standards.
• Employee Stock Ownership Plans (ESOPs) in Intermediate Accounting
  Explore the intricacies of Employee Stock Ownership Plans (ESOPs) in accounting, covering their structure, benefits, accounting treatment, and impact on financial statements.
• Compliance with Employment Laws and Regulations in Accounting
  Explore the critical aspects of compliance with employment laws and regulations in accounting, focusing on Canadian standards and practices.