%0 Journal Article %T Comparative Characteristics of Accounting of Labour Remuneration According to Russian and International Standards %A Korchagina, L.M. %K labour, International fi nancial reporting standards, compensation, employee, wages, the obligation to pay, the discounted payment, contingent liabilities, contingent assets, estimated liabilities. %J Auditor %D 2018 %N 4 %P 5 %I INFRA-M Academic Publishing LLC.