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  • Резерв по выплате отпускных пособий в соответствии с положениями МСФО и НСБУ
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Practical accounting

iconРезерв по выплате отпускных пособий в соответствии с положениями МСФО и НСБУ

Пункт 14 Международных стандартов финансовой отчетности (МСФО) 19 «Вознаграждения работникам» устанавливает, что предприятие может оплачивать отсутствие работников по самым разным причинам, в том числе, по случаю ежегодного отпуска, болезни и краткосрочной нетрудоспособности, по уходу за ребенком, в связи с исполнением обязанностей присяжного заседателя или на период военной службы. Оплачиваемые отсутствия на работе подразделяются на две категории: • накапливаемые; и • ненакапливаемые.

Ludmila Lapițcaia

Ludmila Lapițcaia

Monitorul fiscal FISC.md Nr.5 (53) 2019

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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06 August /2019 13:03

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