BUSINESS INFORM №3-2017

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Section: Accounting and Auditing
UDC 657.411
Zhurakovska I. V., Chudovets V. V.
Improving the Methods for Accounting the Coverages of Payments to Employees (p. 340 - 345)
The article is aimed at exploring the theoretical and practical problems of accounting the coverages of payments to employees and developing on this basis ways of addressing them. An analysis of both the international and the national accounting standards, practices of domestic enterprises, as well as scientific works of scientists, has helped to identify the problematic issues of accounting the coverages of payments to employees, including: ignoring the disclosure in accounting and reporting, absence of an adequate documentary support, complexity of the calculation methods, etc. The authors have suggested ways to improve accounting of payments to employees: documentation of coverages through the development of a Statement of the accrued coverages, simplification of calculation of payments to employees together with the related reflecting in the analytical accounting, disclosure in the accounting policy, and so forth. Such decisions would improve accounting the coverages of payments to employees, increase the frequency of applying such coverages in enterprises and their disclosure in the financial statements.
Keywords: coverage, types of coverage, payments to employees, financial reporting, accounting methods.
Fig.: 3. Tabl.: 1. Bibl.: 14.

Zhurakovska Iryna V. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]
Chudovets Vitalii V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Accounting and Auditing, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zhurakovska, Iryna V., and Chudovets, Vitalii V. (2017) “Improving the Methods for Accounting the Coverages of Payments to Employees.” Business Inform 3:340–345.

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