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Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Vadyba / Management (S003)
Author(s): Legenzova, Renata
Title: Atlygio už darbą formos Lietuvoje – informacija atskleidžiama Lietuvos bendrovių finansinėse ataskaitose
Other Title: Types of employee benefits in Lithuania – information disclosed in companies ’ financial statements
Is part of: Organizacijų vadyba : sisteminiai tyrimai. Kaunas : Vytauto Didžiojo universiteto leidykla, 2012, T. 61
Extent: p. 55-69
Date: 2012
Keywords: Atlygis už darbą;Išmokos darbuotojams;Informacijos atskleidimas;Korporatyvinis skaidrumas;Employee compensation;Employee benefits;Disclosure;Corporate transparency
Abstract: Straipsnyje analizuojamas atlygis už darbą, įvardijami pagrindiniai jo tipai finansų apskaitos kontekste, nagrinėjama jo reglamentavimo finansų apskaitoje ypatumai. Pateikiami tyrimo apie atskleidžiamos informacijos atlygio už darbą tipų, taikomų Lietuvos akcinėse bendrovėse, rezultatai
Employees have always been recognized among the most important resources of the companies. To attract, retain and motivate their employees, companies introduce various motivation and compensation methods. In accounting they are commonly named as employee benefits. Employee benefits typically refer to wages and salaries, retirement plans, health insurance, life insurance, disability insurance, vacation and employee stock ownership plans. The aim of this paper is to assess what employee benefits are disclosed in financial statement of Lithuanian companies. Lithuania, as a member of the European Union, has been undergoing major changes in its financial accounting system. As a result of accounting harmonization processes, publicly traded Lithuanian corporations are obliged to use International financial reporting standards (IFRS), while closely held companies are required to apply Business accounting standards (BAS). IFRS regulates accounting and disclosure requirements for 5 types of employee benefits: short term employee benefits, post-employment benefits, other long term benefits, termination benefits, and share-based payments. Each type of employee benefits has its own recognition, valuation and disclosure requirements and may be useful for interested parties to make their decisions. To assess the variety of employee benefits in Lithuania an analysis of information disclosed in financial statements of 32 Lithuanian companies listed in Vilnius OMX stock exchange has been conducted. Analysis of financial statements of the companies revealed that Lithuanian companies are quite conservative in employee’s compensation methods and variety of employee benefits is not big. Shortterm employee benefits dominate in all the companies. [...]
Affiliation(s): Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Organizacijų vadyba: sisteminiai tyrimai / Management of Organizations: Systematic Research 2012, nr. 61
Universiteto mokslo publikacijos / University Research Publications

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