Accounting treatment of employee benefits – comparative analysis in Romania and Republic of Moldova

Abstract

Accounting is a direction of research that is in a permanent movement. This is due to the fact that the accounting base is legislation and, also, because it reflects economic processes that are dynamic. The challenge of contemporary accounting is to adapt to the European and international context. In this way, the purpose of this research is to analyse the position of the two states in terms of accounting in the international context and to identify the diffrences and similarities between them. The methods that was used to develop this subject was classic, based on the analysing legislation and previous studies. The importance of this study is based on the need of countries to develop and to be aware of the fact that details are very important in adoptind any decision. Through the aproach of salary benefits in Romania and Republic of Moldova, we will underlight the specificity of the two accounting systems, proposing solutions for impoving them. JEL: J01, J31, M41.