Published in «Journal of Economics, Entrepreneurship and Law»3 / 2017
DOI: 10.18334/epp.7.3.38329

Концепция перехода учета по оплате труда на международные стандарты

Goryunova Elena Mikhaylovna, State University of Management, Russia

Dyakonova Olga Semenovna, State University of Management, Russia

Концепция перехода учета по оплате труда на международные стандарты - View in Russian

 Download PDF | Downoads: 72

1. In international practice IAS-19 "Employee Benefits” is a fundamental document that regulates issues of labor remuneration
2. In the Russian Federation this issue is regulated by a number of normative legal acts and it is difficult to single out the basic document.
3. IAS-19 extensively covers the mechanism for staff remuneration and is a detailed document.
4. The regulatory and legislative acts of the Russian Federation contain only a part related to staff payments and that has a specialized character (narrow focus).
5. Today international standards are not widely implemented in Russian companies, because the mechanism for remuneration accounting at Russian enterprises is very complicated.
6. There is a strong need in harmonization of international and domestic principles of standardization of accounting processes for remuneration.

The article considers the main features of calculation of payments to employees in the international and Russian practice and complexity of implementation of international standards by Russian companies. We consider the provisions of the main normative legal acts regulating wages in the Russian Federation and abroad. We also consider the ways to converge Russian Accounting Standards (RAS) with IFRS. We suggest the ways to transform Russian accounting standards according to International Financial Reporting Standards.


. Russian and international standards, payroll calculations, source documents, staff

JEL-Classification: J30, M41, Z22

Goryunova E.M., Dyakonova O.S. (2017). Концепция перехода учета по оплате труда на международные стандарты [Kontseptsiya perekhoda ucheta po oplate truda na mezhdunarodnye standarty]. Journal of Economics, Entrepreneurship and Law, 7(3). (in Russian). – doi: 10.18334/epp.7.3.38329.

References (transliterated):
Bdaytsieva L.Zh. (2015). Bukhgalterskiy uchet [Accounting] M.: Yurayt. (in Russian).
Kamyshanov P.I. (2015). Posobie po auditu [Audit manual ] M.: Infra-M. (in Russian).
Labyntsev N.T. (2016). Audit: teoriya i praktika [Audit: theory and practice] M.: «Izdatelstvo PRIOR». (in Russian).
Mazmanova B.G. (2016). Upravlenie oplatoy truda [Payroll management ] M.: Finansy i statistika. (in Russian).
Mezhdunarodnyy bukhgalterskiy standart IAS – 19 «Voznagrazhdeniya rabotnikam». Retrieved from