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9 Φεβ 2017 · Key points covered include definitions of direct costs, indirect costs, fixed costs, variable costs, product costs, period costs, and common/joint costs. This document provides information on cost accounting, cost-effectiveness analysis, and auditing in nursing.
15 Ιουν 2008 · This document defines key concepts in cost accounting and cost management. It discusses how cost accounting provides information for both management and financial accounting by measuring and reporting costs. It also describes different types of costs like direct, indirect, fixed and variable costs.
16 Μαΐ 2021 · This document provides an introduction to cost accounting, including definitions of key terms like cost, cost accounting, cost unit, and cost center. It describes the objectives of cost accounting and classifications of costs such as direct vs indirect costs, fixed vs variable costs, and normal vs abnormal costs.
23 Μαΐ 2024 · The introduction of prior service cost into a company’s financial statements can significantly alter the landscape of its financial health. When a company amends its pension plan, the resulting prior service cost is recognized as part of the pension liability on the balance sheet.
Prior service cost refers to the costs associated with benefits that are granted to employees for services rendered in prior periods, typically as a result of a plan amendment or initiation.
Recognition of all past service costs is required at the earlier of when a plan amendment occurs or when the entity recognizes related restructuring costs (in the event of a curtailment). Unvested past service cost may not be spread over a future service period.
Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees.
