VALUING THE FINANCIAL AND ACCOUNTING INFORMATION IN THE CONCEPTUALIZATION OF THE COSTS DIMENSION WITH POSTING FROM ROMANIA TO EUROPEAN UNION
VALUING THE FINANCIAL AND ACCOUNTING INFORMATION IN THE CONCEPTUALIZATION OF THE COSTS DIMENSION WITH POSTING FROM ROMANIA TO EUROPEAN UNION

Summary/Abstract: Posting generates at least two types of conflicts: accounting versus fiscal and national versus European, because a confusion has arisen between posting and European mobility and many disagreements stem from to the structure of the minimum wage, which is different from one state to another. Due to the fact that posting is a phenomenon that has become increasingly large, there is very discussed topic in the field of accounting, especially from the perspective of the dimensioning the wage costs, contributions and taxes. The debates regarding the reflection in accounting of the human resources aspects, generally, and posting, particularly, have not reached a widely accepted point of view, but there is a continuation of the interest in this field by lighting some discussions on the essential issues of accounting (especially regarding the extent of the accounting representation of reality – including or not the “observation” of employee) or the definition of the social responsibility of the economic entity by providing information on social benefits and costs. What is the role of accounting information in decisions regarding posting cost sizing? What are the costs of posting at national level? These are some of the questions that will be answered in this research.

• Details
• Contents