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International Accounting
 

Accounting of short-term employee benefits according to IFRS 19

Vol. 16, Iss. 42, NOVEMBER 2013

Available online: 21 November 2013

Subject Heading: ON WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Kuvaldina T.B. Doctor of Economics, Professor, the Department of Finance, Credit, Accounting and Auditing, the Omsk State Transport University
kuvaldina2004@mail.ru

In the article the features of the accounting of short-term remunerations are explained to workers according to the International Financial Reporting Standard (IAS) 19 "Remunerations to workers". Concrete examples on reflection understand the accounting of expenses on compensation; the remunerations to workers connected with acquisition of material stocks, fixed assets are presented.

Keywords: compensation, benefits, wages, expenses, liabilities

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

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