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<cfResPublDate>2021</cfResPublDate>
<cfVol>Ediția a 5-a</cfVol>
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<cfTitle cfLangCode='RO' cfTrans='o'>Aspecte noi aferente contabilității contribuțiilor salariale</cfTitle>
<cfKeyw cfLangCode='RO' cfTrans='o'>accounting; social security contributios; sallary; Methods</cfKeyw>
<cfAbstr cfLangCode='EN' cfTrans='o'><p>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.</p></cfAbstr>
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