Affiliation:
1. Timiryazev Moscow state agricultural Academy
Abstract
The key definitions of IAS 19 “Employee Benefits” are given and the interpretation of the provisions of the standard in relation to domestic accounting practice is presented. Proposals have been put forward for reorganizing the wage system and introducing into the practice of domestic companies the principles of forming workers’ retirement benefits. Formation of a pension system that would provide social guarantees to employees at the onset of retirement age.
Publisher
PANORAMA Publishing House
Reference5 articles.
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