ACCOUNTING OF CALCULATION OF EMPLOYEE BENEFITS IN ACCORDANCE WITH APPLICATION OF REQUIREMENTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

In the article the author reveals the main distinguishing characters between National standard 26 Employee Benefit and International Accounting Standard (IAS) 19 Employee Benefit. It is the necessity and practical advantage of introducing International Financial Reporting Standards (IFRS) to national practice of accounting. Suggested the comparison of main typical traits of domestic and IAS Employee Benefit. Owing to the fact that IAS 19 is enough detailed document which reveals fully theoretical and practical nuances of payment of workers of various categories the results of this scientific investigation are fully summarizing and analysis of domestic experience of classification and accounts of payment of workers as well as possibility of practical application of national regulations in accordance with requirement of International Financial Reporting Standards.