Aspecte metodologice privind contabilitatea cadourilor acordate personalului

Abstract

At the present time, entities are now paying increasing attention to motivating their staff. Giving gifts in non-monetary form can improve staff retention in a context of increasing labor mobility. Many organizations are adapting their benefits and rewards policies to keep their staff competent. Accounting for non-monetary gifts to employees requires careful management to comply with specific tax and accounting regulations. Documentation and accounting records should correctly reflect these transactions, taking into account issues such as cost accounting and tax treatment of the benefits granted. In this context, entities that practice gift-giving to their staff in non-monetary form need to adjust their accounting policies on how to properly document and account for these transactions. CZU: [657.42:005.337](478); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2024.07