This article discusses the concept of superannuation in corporate financial accounting, including laws and regulations, employer contributions, and investment options. It also explores factors to consider when choosing between the Defined Benefit Plan and the Investment Choice Plan, such as fees, investment options, performance, insurance, and extra benefits. The article further examines the importance of the time value of money, taxes, and opportunity costs in the decision-making process. Overall, it provides insights and guidance for tertiary employees in making informed investment decisions for their superannuation funds.