Home  Journals  International Accounting  10(142) - 2010 August

Problems of introduction IAS 19 «Compensations to workers»

Available online: 20 August 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Characteristic feature of the present stage of development of the Russian system of accounting is orientation to principles of the International standards of the financial reporting. Introduction of the last in the Russian practice of the account is interfaced to a considerable quantity of difficulties. Today from the point of view of working out on its basis of position on accounting it is considered one of the most difficult standards МСФО (IAS) 19 «Compensations to workers».
     In article questions of importance and necessity of application of the given standard are considered. Carrying out possibility assumptions and discounting of obligations of the company for the long-term period under pension plans with the established payments in modern conditions of managing is analyzed.

Keywords: International standards of the financial reporting, pension plans with the established payments, the discounting rate, assumptions

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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