Problems of accounting of payroll calculations

Abstract

In the Programs for the Development of Federal Accounting Standards adopted in recent years, there is no standard devoted to the issues of accounting for payroll calculations. At the same time, there are numerous situations in which the answer to a number of accounting questions of such calculations is not unambiguous. The article analyzes such problematic situations. It substantiates the presence of debatable questions about in which cases the costs of payment should be included in the cost of assets created in the organization, and in which cases such costs should be attributed to the expenses of the period. Examples of possible discrepancies in relation to the accounting of such situations are given. The article also explores the issue of assessing wage obligations. Substantiates the existence of debatable issues relating to the assessment of long-term pay obligations. On the basis of research,the article argues the conclusion that it is necessary to adopt a federal accounting standard for payroll calculations, the rules of which would eliminate the possible ambiguity of the practical solution of issues related to the accounting of payroll calculations. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. The results of the study complement the study of the problems of standardization of accounting issues for various objects and business operations.