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Acknowledging and Accounting for Employee Benefits

Author

Listed:
  • Florentina MOISESCU

    ()

  • Iuliana MIHAI

    () (Dunarea de Jos University of Galati, Romania)

Abstract

Employee benefits are all forms of counter services granted by an entity in return to services given by the employees. This category includes only the benefits covered by the entity, not those from the state or the employee on the payroll. The employer counting and presenting all the benefits of the employees, including those provided on the basis of official programs or other official contracts between the entity and the individual employees, groups of employees or their representatives, those established on the basis of legal provisions or by contracts at the level of activity sector, through which the entities are required to contribute to national programs, as well as those resulting from unofficial practices give rise to an implicit obligation. Acknowledging and especially assessing these benefits are issues demanding special attention.

Suggested Citation

  • Florentina MOISESCU & Iuliana MIHAI, 2009. "Acknowledging and Accounting for Employee Benefits," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 131-140.
  • Handle: RePEc:ddj:fseeai:y:2009:i:1:p:131-140
    as

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    File URL: http://www.ann.ugal.ro/eco/Doc2009/FlorentinaMoisescu_IulianaMihai.pdf
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    References listed on IDEAS

    as
    1. David Audretsch & Max Keilbach, 2005. "Entrepreneurship capital and regional growth," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 39(3), pages 457-469, September.
    2. Brennan, Niamh, 2005. "Corporate governance: Accountability, enterprise and international comparisons, 2005," The International Journal of Accounting, Elsevier, vol. 40(4), pages 425-428.
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    Cited by:

    1. Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.

    More about this item

    Keywords

    current employees; non-monetary benefits; post-hiring benefits; bonus programs; compensations.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions

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