Integrated reporting of employee benefits in the context of IFRS

Shtyk, Yulia and Штик, Юлія В’ячеславівна and Штык, Юлия Вячеславовна (2017) Integrated reporting of employee benefits in the context of IFRS. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (1 (66)). pp. 167-175. ISSN 2079-4819

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Abstract

Objective of the article is the substantiation of theoretical positions and development of practical recommendations to improve the system of integrated reporting on employee benefits in the context of IFRS. Methods that are applied in the study: theoretical and methodological basis of the study are general scientific and specific methods of learning based on systematic and structured approach to study the problems of keeping employee benefits. To study the state of accounting and reporting companies the method of observation and reflection proposals isused, the improvement of employee benefits system integrated reporting is developed usingmethod of systematization. Results. Proposals to improve the display of employee benefits in an integrated system of accounting and reporting enterprise are developed using a process approach and modeling. The article suggested approaches to display information about remuneration to employees in the financial statements, management reports and reporting on employee benefits, which ensured disclosure of accounting information on pension plans, accounting of losses (profits) of sequestration and final calculation of employee benefits after employment.

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