Aspecte noi aferente contabilității contribuțiilor salariale
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OSEDLOV, Inessa. Aspecte noi aferente contabilității contribuțiilor salariale. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. 5, 11-12 martie 2021, Chişinău. Chişinău: 2021, Ediția a 5-a, pp. 64-69. ISBN 978-9975-155-12-0.
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Dublin Core
Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 5-a, 2021
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
5, Chişinău, Moldova, 11-12 martie 2021

Aspecte noi aferente contabilității contribuțiilor salariale

New aspects of salary contribution accounting

JEL: M 41

Pag. 64-69

Osedlov Inessa
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 25 iunie 2022


Rezumat

This article examines new aspects of the accounting of wage contributions, in particular state, social security contributions, referring to the following: identification of changes that have taken place, the impact of new regulations, the problems with which practitioners face as a result of the changes and their solution. This article contains complex scientific information and methodological materials, using descriptive, cross-sectional and observational research methods. Among the most important and the relevant results obtained can be mentioned: analysis and assimilation of the theoretical and practical basis of the changes in the calculation of state social insurance contributions.

Cuvinte-cheie
accounting, social security contributios, sallary, Methods

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