CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

Nastasie Mihaela – Andreea and Avram Marioara
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Nastasie Mihaela – Andreea: UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA
Avram Marioara: UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA

Annals - Economy Series, 2014, vol. 1, 58-62

Abstract: General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Standards and International Financial Reporting Standards by IAS 19 "Employee Benefits" and IFRS 2 "Share-based Payment". Concerns over the years, on remuneration, was the International Accounting Standards Board, as in 1998 was developed International Accounting Standard 19 "Employee Benefits" and in 2004 was drafted to International Financial Reporting Standard 2 "Share-based Payment". This article is part of a broader research and through it we tried to address a topical issue that employee benefits and consequences of the degree of economic and financial development of economic entities and living standards of the population.

Keywords: rights; related rights; benefits; financial position; employees; employers (search for similar items in EconPapers)
Date: 2014
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