STAFF REMUNERATION ACCORDING TO IFRS 19 AND ITS REFLECTION IN FORMS OF THE FINANCIAL STATEMENTS OF THE REPUBLIC OF KAZAKHSTANJournal: Science and world (Vol.2, No. 8)
Publication Date: 2014-04-18
Authors : Barysheva S.K.;
Page : 10-15
Keywords : financial statements; cost of labour; remunerations; IFRS; expense; liability; labor costs.;
The financial statements show the results of activity of the organization for a certain period. According to IFRS accountability and reliability of presented financial statements are provided with completeness of disclosure of information. IFRS 19 "Staff remuneration" defines requirements and registration principles of recognition and assessment to disclosure of information on staff remunerations in financial statements. The standard is applied to all kinds of staff remuneration, including the remunerations based on formal agreements and informal practice, developed at the enterprise. Information on remunerations in forms of financial statements, namely in balance, in the profit and loss report and in accounting policy is revealed in the article.
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