EMPLOYEE BENEFITS BY RUSSIAN STANDARTS IN COMPARISON WITH IAS 19
The article deals with Russian regulations governing the accounting for employee benefits, both active and project RAS «Accounting for Employee Benefits» and compared with IAS 19 "Employee Benefits». Consider the boundary of application, the structure and classification of compensation procedure for classifying cost of the benefit, compatibility standards, as well as the estimation of the expected results of the entry into force of the project RАS.