Measurement of payments to personnel in the Russian and International accounting of state institutions

Abstract

Relatively recently, the Ministry of Finance of the Russian Federation approved the Federal Public Finance Accounting Standard “Payments to personnel” (hereinafter — FPFAS PP). This standard contains rules for measurement of payments to personnel of public institutions, including health care institutions. Due to the fact that the FPFAS PP has been applied since this year, it is currently especially important to explore the above rules in detail. At the same time, in view of the fact that when improving the Russian accounting of state institutions, the regulation of International Public Sector Accounting Standards (hereinafter referred to as IPSASB) continues to be taken into account, it is also relevant to analyze the relevant international regulations on the measurement of payments to personnel and determine their relationship with the requirements of the domestic FPFAS PP. This article is devoted to the research of the above issues. During the research, the following methods were used: analysis and synthesis, comparison, grouping method, analogy method, logical approach, and systematic approach. As a result of the research carried out, the article focuses on the fundamental issues of measurement of payments to personnel in the Russian and International accounting of state institutions (including health care institutions), carried out their comparative analysis and identified the possibilities of improving the domestic rules for measurement of payments to personnel.