Our Expatriate Compensation Calculation is based on the Home Balance Sheet Approach and ensures your expatriates are neither worse or better off during an assignment. Mercer consultants run the calculation Sep 20, 2016 · 1. The majority of companies using the home-based approach use a balance sheet or build-up calculation that starts with the notional home salary. This is the typical salary you would get paid in the home country for doing the same job. 2. The notional home salary is netted down by deducting hypothetical tax and social security contributions. 3.

approach, enabling similar standard of at host location) • Rapidly growing trend:Local Plus approach= local salary+ benefits not provided to local national employees But Local Plus packages are seeing even more growth Balance Sheet expat packages are growing 35% 19% 16% 14% 7% 9% No Yes, a general trend for our int'l assignments What is the transaction approach and balance sheet approach to measuring net income? The transaction approach to measuring net income is the traditional bookkeeping and accounting method. That is, individual transactions such as each sale, each purchase, and every expense are recorded into general ledger accounts . Answer: balance-sheet approach. Explanation: The balance sheet approach is a method whereby all the amount of money taken in and brought out (credit and debit) must balance. This is to ensure that the value of the expat salary in their home country must match that in the foreign country.