For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.

Рассматриваются текущие выплаты работникам предприятия, их учет и отчетность в соответствии с изменениями законодательных и нормативных документов.

The International Accounting Standards Committee issued the the International Accounting Standard 19, Employee Benefits. The objective of IAS 19 is to is to prescribe the accounting and disclosure for employee benefits (that is, all forms of consideration given by an enterprise in exchange for...

Over the last six decades work-life balance has emerged as an important human resource management aspect for employers. Globally, a wide gamut of work-life balance facilities is being provided by a large number of organisations. Recent economic downturn has witnessed a sudden interruption in the...

The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...

The foundation of accountancy provisions is based on IAS 37 „Provisions, Contingent Liabilities and Contingent Assets” and on „European Accountancy Regulations” aproved by OMFP no.3055/2009. The main problems regarding the provisions normalization and reglementation by using the...

Employer-provided health insurance for public sector workers is a significant public policy issue. Underfunding and the growing costs of benefits may hinder the fiscal solvency of state and local governments. Findings from the private sector may not be applicable because many public sector...

Higher labor costs (higher wage rates and employee benefits) make workers better off, but they can reduce companies’ profits, the number of jobs, and the hours each person works. Overtime pay, hiring subsidies, the minimum wage, and payroll taxes are just a few of the policies that affect...