Current aspects of accounting for the estimated obligation to pay leave to employees

The appearance of such a term as "estimated" liabilities in accounting is caused by the need to provide users of accounting statements with complete information about the organization's debt. The method of assessing the obligation to pay for vacations (one of the estimated obligations) is not regulated by law. In the article, the authors pay attention to important points that need to be taken into account when forming such an obligation in accounting.