Register now or log in to join your professional community.
Usually accruals for long term employee benefits are not reasonable due to inappropriate assumptions, Following factors may be helpful in accruals of employee benefits.
1) Stratification of employees based on salaries and ranks
2) Average salary of employees in each stratum
3) Average employees leave during the year in each stratum
4) interest rates calculation
5) Average increments in each stratum
6) Average people reach to retirement age
Past trends provides the basis in for making the said assumptions.
