employee from 01.01.2012 until now
Sankt-Peterburg, Russian Federation
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
OKSO 38.06.01 Экономика
OKSO 38.03.01 Экономика
OKSO 38.04.01 Экономика
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7752 Финансовый учет
TBK 7754 Бухгалтерский учет отдельных операций
BISAC BUS001010 Accounting / Financial
Th e article examines the obligations that arise from the parties to the employment contract in connection with the established labour laws the right of employees for paid leave. In the article, it is off ered to refl ect the employee’s obligations, which arise from providing them paid leave for not worked months, as accounts receivable. Such a change in the method of refl ecting the obligations of the employees will allow Russian accounting to be complied with labor law and improve the quality of fi nancial statements.
accounting, paid leave, accounts receivable, provisions
1. Orlova E. Zadolzhennost' za neotrabotannyy otpusk // Nalogovyy vestnik. 2015. № 8. S. 56–66.
2. Lavrenova N.N. Osobennosti raschetov s rabotnikami pri oplate otpuskov // Buhgalterskiy uchet v izdatel'stve i poligrafii. 2007. № 6. S. 5–17.
3. Goryachih S.P. Rezerv na otpuska v buhgalterskom uchete: metodicheskie podhody k formirovaniyu // Mezhdunarodnyy buhgalterskiy uchet. 2015. № 24. S. 56–62.
4. Melehina T.I. Buhgalterskiy i nalogovyy uchet rezerva na oplatu otpuskov v nekommercheskih organizaciyah // Buhgalterskiy uchet v byudzhetnyh i nekommercheskih organizaciyah. 2015. № 11. S. 12–17.
5. Gerasimova L.N., Chernysheva E.R. Uchetnyy mehanizm formirovaniya rezerva pod predstoyaschie otpuska rabotnikov // Innovacionnoe razvitie ekonomiki. 2013. № 1. S. 153–159.
6. Hmara E.G. Otrazhenie informacii o sozdanii rezerva na oplatu otpuskov v uchetnoy politike organizacii // Vestnik Taganrogskogo instituta upravleniya i ekonomiki. 2015. № 1. S. 43–49.
7. Volkova I.N. Formirovanie i otrazhenie v buhgalterskom uchete ocenochnyh obyazatel'stv po oplate otpuskov // Molochnohozyaystvennyy vestnik. 2014. № 2. S. 73–78.
8. Serebryakova T.Yu. Problemnye voprosy ucheta ocenochnyh obyazatel'stv v svyazi s oplatoy truda // Uchet. Analiz. Audit. 2017. № 3. S. 45–54.
9. Frolova A. Problemy perehodyaschego otpuska // Raschet. 2012. № 6.
10. Efremova A.A. Rezerv na oplatu otpuskov ne otmenyaetsya, no rabotaet po-novomu // Buhgalterskiy uchet. 2011. № 8. S. 87–9 1.
11. Nikitina V.Yu. Uchet operaciy pri uvol'nenii sotrudnika otgulyavshego ot-pusk «avansom» // Buhgalterskiy uchet. 2011. № 9. S. 23–29.
