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Considerations Applicable International Accounting Regulations Of Wages And Related Rights

Author

Listed:
  • NASTASIE MIHAELA – ANDREEA

    (UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA)

  • AVRAM MARIOARA

    (UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA)

Abstract

General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Standards and International Financial Reporting Standards by IAS 19 "Employee Benefits" and IFRS 2 "Share-based Payment". Concerns over the years, on remuneration, was the International Accounting Standards Board, as in 1998 was developed International Accounting Standard 19 "Employee Benefits" and in 2004 was drafted to International Financial Reporting Standard 2 "Share-based Payment". This article is part of a broader research and through it we tried to address a topical issue that employee benefits and consequences of the degree of economic and financial development of economic entities and living standards of the population.

Suggested Citation

  • Nastasie Mihaela – Andreea & Avram Marioara, 2014. "Considerations Applicable International Accounting Regulations Of Wages And Related Rights," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 58-62, February.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:1:p:58-62
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    Cited by:

    1. Jasmina Selimovic & Benina Veledar, 2021. "Impact Of Ias 19 Actuarial Calculations’ On Financial Performance: Evidence From Public Enterprises In Federation Of Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 30(1), pages 267-283, june.

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