Probleme ale contabilității decontărilor cu personalul conform legislației autohtone în comparație cu practica internațională

Abstract

Personnel of the entity represents the “economic source” of it, the plus value that it’s acquired for the purpose of carrying out its business. Also, the relationship employer-employee gives rise to new transactions and different staff settlements. Nowadays, these settlements, done on time and using professional judgement, demonstrate the ability to pay and how to trade with the employees of the entity, which is, in fact, staff settlements means payouts with its employees. In comparision with international standards, in Republic of Moldova the sistem of payments with personnel, is different, due to the fact that entities from Romania, make with employers some contracts, which will generate revenue for the entity, and dividends for the employers. JEL: M41