Aspecte noi aferente contabilității incapacității temporare de muncă și a concediului de odihnă

Abstract

This article examines the new aspects of accounting for temporary incapacity for work and annual leave, referring to the following: finding the changes that have taken place, the impact of the new regulations, the problems that practitioners face as a result of the changes, and the solution them. The present article contains complex scientific and methodological materials, using descriptive, transversal and observational research methods. Among the most important and relevant results obtained can be mentioned: the analysis and assimilation of the theoretical and practical basis of the changes in the calculation of the temporary incapacity for work allowance and the rest leave. JEL: M-41