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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
 
Creator ????????, ?.?.
?????????, ?.?.
Romanchuk, K.V.
Shymanska, K.V.
 
Subject ??????? ???????????
??????? ??????? ???????????
????????? ?????????
employee benefits
short-term employee benefits
financial statements
 
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.
 
Date 2016-04-06T11:01:02Z
2016-04-06T11:01:02Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2587
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
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