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Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020

Author

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  • Margareta LESPEZANU

    (Teleorman)

Abstract

The present article brings into attention a series of theoretical and practical aspects regarding the measures established through Decree 195/2020 regarding the establishment of the state of emergency on the territory of Romania, for the period of temporary suspension of the individual employment contract, at the employer’s initiative, according to article 52 (1) c) of Law 53/2003 – of the Labour Code, republished as subsequently amended and supplemented, as a result of the effects of the SARS-CoV-2 coronavirus. This is a regulation that is beneficial both to employees of employers that do not have the financial capacity to pay all the salaries of their employees and to employers, by maintaining the contractual relations between the employers and the employees after this period of crisis.

Suggested Citation

  • Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 22-30, April.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:4:p:22-30
    DOI: 10.37945/cbr.2020.04.03
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    More about this item

    Keywords

    COVID-19; technical unemployment; settlements with staff; allowance;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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