Employee benefits as an accounting object: terminological aspect and classification

Штик, Юлія Вячеславівна and Shtyk, Yuliya and Гейєр, Елеонора Станіславівна and Geyer, Eleonora (2015) Employee benefits as an accounting object: terminological aspect and classification. Науковий вісник Одеського національного економічного університету (4). pp. 28-44. ISSN 2409-9260

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Abstract

The purpose of the paper is to analyze the content of the terms "pay" and "remuneration" to employees, developing proposals for the application of terms in accounting standards andimproving the classification of rewards for employees. The definition of "employee benefits" in international financial reporting standards, the authenticity of its translation and the interpretation of terms "payout" and "remuneration" is investigated, it is recommended to use the phrase "rewards" in the normative documents. workers ". The classification of rewards for employees, developed on the basis of the provisions of the Law of Ukraine "On Labor Remuneration", Instructions on Statistics of Wages, 29 International and National Accounting Standards and other normative documents was proposed.

Item Type: Article
Uncontrolled Keywords: accounting standards, employee benefits, employee payments, interpretation of terms, classification of employee benefits
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 09 Jun 2018 09:56
Last Modified: 09 Jun 2018 09:56
URI: http://elibrary.donnuet.edu.ua/id/eprint/459

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