Moskva, Moscow, Russian Federation
The article discusses the recognition and disclosure of corporate pension plans of groups in a separate and consolidated financial statement in accordance with IFRS. The procedure of consolidation of the private pension funds, established by group and running its pension plans has been reviewed and recommendations has been suggested. The effect of incorporation of pension funds on the consolidated financial statements of the group has been revealed.
International Public Sector Accounting Standards, Provisions and Contingent Liabilities
1. O vnesenii izmeneniy v prikaz Ministerstva finansov Rossiyskoy Federatsii ot 1 dekabrya 2010 goda № 157n «Ob utverzhdenii Edinogo plana schetov bukhgalterskogo ucheta dlya organov gosudarstvennoy vlasti (gosudarstvennykh organov), organov mestnogo samoupravleniya, organov upravleniya gosudarstvennymi vnebyudzhetnymi fondami, gosudarstvennykh akademiy nauk, gosudarstvennykh (munitsipal´nykh) uchrezhdeniy i Instruktsii po ego primeneniyu»: prikaz Minfina Rossii ot 29 avgusta 2014 goda № 89n (zaregistrirovano v Minyuste Rossii 20 oktyabrya 2014 goda № 34361).
2. MSFO OS 19 «Rezervy, uslovnye obyazatel´stva i uslovnye aktivy». Sbornik: Mezhdunarodnye standarty finansovoy otchetnosti obshchestvennogo sektora: Izdanie 2010 goda. Ofitsial´nyy perevod. – 2012.
3. MSFO OS 25 «Voznagrazhdeniya rabotnikam». Sbornik: Mezhdunarodnye standarty finansovoy otchetnosti obshchestvennogo sektora: Izdanie 2010 goda. Ofitsial´nyy perevod. – 2012.
