TY JOUR TI Comparative Characteristics of Accounting of Labour Remuneration According to Russian and International Standards KW labour KW International fi nancial reporting standards KW compensation KW employee KW wages KW the obligation to pay KW the discounted payment KW contingent liabilities KW contingent assets KW estimated liabilities. JO Auditor AU Korchagina, L.M. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.