Home  Journals  International Accounting  2(152) - 2011 January

The account and statements of employee benefits in the russian and international practice

Available online: 20 January 2011

Subject Heading: Account problems

JEL Classification: 

In modern conditions in practice the increasing urgency is got by expansion of sphere of application of the international standards. The standards now are accepted in view of the international requirements and many are in development. However these standards do not mention area reflecting interests of the large number of the workers - of employee benefits. This area is especially difficult in connection with the large variety of practical situations, complexity of legal questions. In the international practice the basic standard regulating the account of compensation of the personnel is IAS 19 «employee benefits».

Keywords: payment of work, wages, Labour code, Tax code, International Accounting Standards, employee benefits (short-term employee benefits, post-employment benefits, other long-term employee benefits, termination benefits, equity compensation), defined contribution plan, defined benefit plans, statements (financial, statements of the tax, statistical), balance, statements of gains and losses, discounting value

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

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