Iuliia V. Granitsa

Place of work

Organization:
FSAEI of HE “National Research Lobachevsky State University of Nizhny Novgorod”
Position:
доцент
Degree:
candidate of economic sciences

Author's articles(1)

Perspektivy priznaniia dolgosrochnykh pensionnykh i optsionnykh obiazatel'stv pered rabotnikami v sisteme otchetnykh pokazatelei khoziaistvuiushchego subekta

29.08.2018

Annotation

under the organization's obligations to employees traditionally understand the arrears in wages and dividends, which is classified as short-term. However, the development of the financial market, the search for incentives for human capital, causes the emergence of additional types of rewards, leading to the formation of long-term pension and option obligations. The introduction of new objects in the financial performance of the organization requires the development of mechanisms for their evaluation and inclusion in the financial statements. On the procedure for recognizing option and pension...
more