Методологические подходы к классификации, оценке и учету вознаграждений работникам

Authors

  • М.Н. Галкина (M.N. Galkina) Полесский государственный университет

Abstract

В данной статье определена сущность категории «вознаграждения»; рассмотрена их классификация согласно национального законодательства и по МСФО; приведена сравнительная характеристика вознаграждений работникам по международным, национальным и стандартам других стран; предложена оценка вознаграждений в зависимости от их срочности, а также методика их учета. In this article the essence of category of «remuneration»; discusses their classification according to national legislation and IFRS; comparative characteristics of employee benefits at international, national, and standards of other countries; the proposed assessment of compensation depending on their urgency, as well as methods for their accounting.

References

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ООО «ЮрСпектр». – Минск, 2015.

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Агеева, О.А. Международные стандарты финансовой отчетности : учеб. для вузов / О.А. Агеева, А.Л. Ребизова. – М. : Юрайт, 2014. – 447 с.

Бабаев, Ю.А. Международные стандарты финансовой отчетности (МСФО) : учеб. для вузов / Ю.А. Бабаев, А.М. Петров. – М. : Вузовский учеб., 2015. – 398 с.

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How to Cite

Галкина (M.N. Galkina) М. (2016). Методологические подходы к классификации, оценке и учету вознаграждений работникам. Economy and Banks, (1), 3-8. Retrieved from https://ojs.polessu.by/EB/article/view/701

Issue

No. 1 (2016)

Section

Accounting and Statistics

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