Home  Journals  International Accounting  1(295) - 2014 January

Distribution problems in personnel costs by classification features Russian and international accounting standards

Available online: 19 January 2014

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

The article discusses the opportunities and challenges of using the principles of IAS in practice the Russian organizations in the planning and analysis of personnel costs for the purposes of management, financial and tax accounting. The author offers the recommendations for the identification of this kind of costs for different classification criteria.

Keywords: personnel costs, employee benefits, identification of costs, classification of costs, labor rate

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

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