التفاصيل البيبلوغرافية
| العنوان: |
The material support ndash; social, medical and fiscal aspects |
| المؤلفون: |
Cuşmăunsă, R., Кушмэунсэ, Р., Rachier, J., Antonciuc, M. |
| المصدر: |
European Journal of Accounting, Finance and Business 53-57 |
| سنة النشر: |
2015 |
| مصطلحات موضوعية: |
material support, contributions for health insurance, social assurance, income tax, donations, facilities provided by the employer, salary |
| الوصف: |
In condition which requires a #39;modernization#39; of the field accounting in Moldova, the authors will try to analyze the material support in terms of new accounting rules, which will come into force without fail since 01.01.2015. We will also make a parallel, at the theoretical level, between Moldova and Romania, regarding the material support provided by managers to their employees. The purpose of this work is to determine what the material support is, how it is reflected in the accounts and how the health insurance and social assurance contributions are calculated. Also, another goal is to make difference between it and the salary, donations and facilities provided by the employer. |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| تدمد: |
2344102X |
| Relation: |
https://ibn.idsi.md/vizualizare_articol/201943; urn:issn:2344102X |
| الاتاحة: |
https://ibn.idsi.md/vizualizare_articol/201943 |
| Rights: |
info:eu-repo/semantics/openAccess |
| رقم الانضمام: |
edsbas.E8DD6A20 |
| قاعدة البيانات: |
BASE |