Развитие методики расчета резервов по оплате труда в современных экономических условиях

Abstract

Recently, significant changes have been made to Russian accounting standards. They are aimed at improving the information content of financial statements and fair valuation of the assets and liabilities of the company. In this regard, the accounting procedure, including settlements with personnel, has become more complicated. All organizations, except small businesses, are required to form estimated liabilities. These include provisions for wages. That is, the financial statements must reflect upcoming payments, the implementation of which cannot be avoided. The author examined the criteria for their compliance with the conditions for classification as estimated liabilities, proposed a classification of approaches for calculating the corresponding reserves, as well as methods for determining the amounts for remuneration for length of service and at the end of the year.