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The Material Support – Social, Medical And Fiscal Aspects


  • Rodica CUSMAUNSA

    () (Academy of Economic Studies, Chisinau, Republic of Moldova)

  • Julia RACHIER

    (Academy of Economic Studies, Chisinau, Republic of Moldova)

  • Mihaela ANTONCIUC

    (Academy of Economic Studies, Chisinau, Republic of Moldova)


In condition which requires a 'modernization' of the field accounting in Moldova, the authors will try to analyze the material support in terms of new accounting rules, which will come into force without fail since 01.01.2015. We will also make a parallel, at the theoretical level, between Moldova and Romania, regarding the material support provided by managers to their employees. The purpose of this work is to determine what the material support is, how it is reflected in the accounts and how the health insurance and social assurance contributions are calculated. Also, another goal is to make difference between it and the salary, donations and facilities provided by the employer.

Suggested Citation

  • Rodica CUSMAUNSA & Julia RACHIER & Mihaela ANTONCIUC, 2015. "The Material Support – Social, Medical And Fiscal Aspects," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 3(1), pages 53-57, February.
  • Handle: RePEc:scm:ejafbu:v:3:y:2015:i:1:p:53-57

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