Employee benefits as object accounting: terminological aspects and classification
The purpose of the article is to analyze the content of the terms «payments» and «benefits» employees, development of proposals on the use of terms in accounting standards and improve classification employee benefits. Investigated the definition of «employee benefits» of international financial reporting standards, the authenticity of translation and interpretation of the terms «payments» and «benefits» in the regulations recommended to use the phrase «employee benefits». The classification of employee benefits were offered, developed on the basis of the Law of Ukraine "On wages," Guidelines on wage statistics, international and national accounting standards and other regulatory documents.