?????????? ?? ????????? ?????????? ??? ??????? ??????????? ?? ???? ?? ?(?)??
Електронний архів Житомирського державного технологічного університету
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| Title |
?????????? ?? ????????? ?????????? ??? ??????? ??????????? ?? ???? ?? ?(?)??
Forming and disclosure of information about employees benefits under IFRS and National accounting standards of Ukraine |
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| Creator |
????????, ?.?.
?????????, ?.?. Romanchuk, K.V. Shymanska, K.V. |
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| Subject |
??????? ???????????
??????? ??????? ??????????? ????????? ????????? employee benefits short-term employee benefits financial statements |
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| Description |
????????? ????????????? ????????????? ??????, ?????????, ?????????????, ??????? ????????? ? ??????????? ?????? ??????? ?????????? ?? ???????????? ???????? ??????????, ?????? ????? ? ?????? ???? ???????? ????? ??????? ????? ?????????-???????? ????????, ??????? ????? ?????? ???????????. ?? ??????????? ???????????? ?????????-??????????? ???????, ?????????? ? ??????????? ? ????? ????????? ?????????????, ?????????? ? ???????????? ?????????? ?????????, ?????????? ??????????? ? ????????????. ????????, ?? ?????? ?????????? ??????????, ????????? ??? ???????????? ?? ??????? ????????? ?????????? ??? ??????? ??????????? ????????????, ? ??????? ??????????????? ??????. ????? ?????? ? ???????? ?????? ????? ??????????? ?? ???????????? ?????????? ??????????????? ??????, ? ????? ??????????? ???????? ????????? ?????????? ??? ???? ?????? ??????????? ??? ????????????? ??????????? ???????????? ?????????? ???????????? ????????????? ????????, ?????????? ? ????????? ???????????. ? ??????????? ????????? ?????????? ????? ??????????? ?? ???????????? ?????????? ??????????????? ?????? ???? ?????????? ?????????? ??? ??????? ???????????, ????????? ???????? ????????? ?????????? ?? ???????? ???????? ? ?????????? ????????? ?? ????????? ??????? ?? ?????????.
Making reasonable managerial decisions, especially in investment, requires the whole spectrum of financial and non-financial information. A prominent place in its structure belongs to the sphere of social and labor relations, especially to the level of employee benefits. This is due to the increasing of the social and economic problems related to infringement of labor laws, problems in providing employment, black employee benefits. The accounting system is able to generate the information for fair and full disclosure of information on employee payments. The article aims the critical assessment of international and national accounting standards? requirements as well as the national practices of the information disclosure about the employee benefits. It is directed at the improving of accounting methodological provision for business transactions related to employee benefits. The comparison of the international and national accounting standards? requirements on forming of information about employee benefits has been done in the study; the problems of information disclosure on this object in the financial statements have been described and the directions of their solution have been formulated. |
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| Date |
2016-04-06T11:01:02Z
2016-04-06T11:01:02Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2587
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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