Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020

Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020

Number 4, April 2020  »  Financial accounting and reporting

Margareta Lespezanu, PhD
Teleorman

Abstract: The present article brings into attention a series of theoretical and practical aspects regarding the measures established through Decree 195/2020 regarding the establishment of the state of emergency on the territory of Romania, for the period of temporary suspension of the individual employment contract, at the employer’s initiative, according to article 52 (1) c) of Law 53/2003 – of the Labour Code, republished as subsequently amended and supplemented, as a result of the effects of the SARS-CoV-2 coronavirus.
This is a regulation that is beneficial both to employees of employers that do not have the financial capacity to pay all the salaries of their employees and to employers, by maintaining the contractual relations between the employers and the employees after this period of crisis.
Classification JEL: H12, K31, M41 | Pages: 22-30

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