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Mitrokhin V.V. National Research Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( firstname.lastname@example.org )
Gribanov A.V. National Research Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( email@example.com )
Vilkova M.V. AKKSB KS BANK (PAO), Saransk, Republic of Mordovia, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #48, 2017
Importance This paper concentrates on the issues of deposit policy of credit institutions including organization and management of deposit processes.
Disclosures in the financial reporting of worker's compensation in accordance with IFRS requirements
Cheglakova S.G. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( Svetlana-cheglakova@yаndex.ru )
Vilkova G.S. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( Galina250474@rambler.ru )
Journal: International Accounting, #23, 2014
This article describes the kinds of remunerations and financial compensations paid to an employee in accordance with the requirements of international standards of financial reporting (IFRS). The authors identified problems of accounts of remunerations according to the international standards and the Russian regulations on accounting (Russian Accounting Standards) and they provide the recommendations on information disclosure in the financial statements taking into account the urgency of their payments by all kinds and forms of remuneration.
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