Anna Rogova

City: Orenbyrg

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Articles

Comparative Review of Legal Acts Regulating the Employee Benefits Accounting within Russian and International Practice

ART 770357

Author:

Anna Rogova

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The article represents a comparative analysis of the approaches of the Russian and international financial reporting standards and pay-for-performance operational plans for employees. There were identified the fundamental differences of Russian standards to IFRS concerning pension benefit payments to employees.

Keywords: employee benefits, international standards of financial reporting, pension plans, severance payments, the russian standards of accounting, pbu ''accounting for employee benefits"