Disclosure of employee benefits the financial statements

Штик, Юлія Вячеславівна and Shtyk, Yuliya (2015) Disclosure of employee benefits the financial statements. Економіка. Фінанси. Право (8). pp. 37-41. ISSN 2409-1944


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The article analyzes the disclosure of benefits of employees in the financial statements. In the article the need to harmonize IAS 19 and Ukrainian standats 26 "Employee Benefits" and improve financial reporting forms based benefits for pension plans are reasoned.

Item Type: Article
Uncontrolled Keywords: benefits to employees, international accounting standards, the financial statements, notes to the statements
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 10:35
Last Modified: 09 Jun 2018 10:35
URI: http://elibrary.donnuet.edu.ua/id/eprint/462

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