COMPARATIVE ANALYSIS OF ACCOUNTING STANDARDS REGULATING THE CALCULATIONS WITH THE EMPLOYEES

Abstract

The article is devoted to the comparative analysis of the terminological and substantive differences of the National Standards in relation to the disclosure of the principles and methods of accounting for employee payments according to International Standards. The possibilities of application and introduction of IAS 19 “Employee benefits” to the modern practice of national accounting are analyzed. The legal restrictions and legalization possibilities of the international standards are concretized.