Employment Agreements

Backdating
Backdating refers to the practice of making documents, agreements, or payments effective from a date in the past. This is often done to reflect an earlier agreed-upon period for financial or employment purposes.
Pattern Bargaining
Pattern bargaining is a negotiation strategy where individual employee unions and employers reach agreement on the basis of a collective bargaining settlement developed elsewhere. This can occur on a national or regional basis and can be initiated by either a union or an industry.

Accounting Terms Lexicon

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