THEORETICAL AND METHODOLOGICAL BASES OF CALCULATIONS FOR PAYMENTS TO EMPLOYEES
Journal Title: Східна Європа: економіка, бізнес та управління - Year 2018, Vol 2, Issue 13
Abstract
The article deals with the theoretical and methodological bases of keeping records of settlements in respect of payments to employees and preparation of reporting on its basis, which are based on principles and methods of accounting. The practical realization of principles and methods of accounting on the basis of modern regulatory and legislative support is explored; the necessity of improving the practical implementation of the principles and methods of accounting for calculations of payments to employees is substantiated. The comparative characteristics of information reflected in the financial, tax, statistical, and social reporting on settlements in respect of payments to employees are carried out.
Authors and Affiliations
N. M. Voskalo, V. I. Voskalo
Keywords
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- EP ID EP673731
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