In the modern conditions of transition to international financial reporting standards (IFRS) in determining the amount of cash benefits to key management with dismissal or retirement the best practices of foreign companies are increasingly used. Such payments, in accordance with modern terminology, commonly referred to as the special "golden parachute", which is one of the conditions of the contract with the top manager of company, which provides for reimbursement (often quite solid) in case of termination of an employment contract if certain conditions are met. This article describes the features of evaluation and accounting of compensatory payments in accordance with the legislation of the Russian Federation and the international accounting standard (IAS) 19 "Employee benefits". The author presents a practical example of calculating the "golden parachute" in accordance with IFRS.
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