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Marina Roșca
Marina Roșca – consultant superior, Direcția politici contabile și audit în sectorul corporativ, Ministerul Finanțelor
Practical accounting
Reflectarea în contabilitate a salariilor neachitate
Angajatul nu s-a prezentat pentru a-și ridica salariul. Cum corect reflectăm în contabilitate sumele deponente ale salariilor neachitate? În ce termen se decontează salariile neachitate? Care sunt impozitele ce trebuie reținute și reflectate în IPC21?
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