The deficiencies of the information offered by the present financial situations regarding the human resources

• Author: Cristina Liliana Popa
• Position: Candidate to Ph. D. AJOFM of Mehedinti
• Pages: 169-175

169

THE DEFICIENCIES OF THE INFORMATION OFFERED BY

THE PRESENT FINANCIAL SITUATIONS REGARDING THE HUMAN

RESOURCES

Candidate to Ph. D Cristina Liliana Popa

AJOFM of MehedinYi

popacristinal@yahoo.com

Abstract:

In the attempt to harmonise the Romanian accountancy system with the

International Accountancy Standards was noticed that some reglementations are

easily assimilated, but some are not yet to be applied – like the ones from IAS 19 or

IAS 26. So we have from theoretical point of view some issues – which solving

those will bring to tremendous advantages for the practical aspects of these

problems.

Key words: deficiencies, information, financial situations, human resources.

Referring especially to the period after WWII, in the Western Europe it is

noticed a constant pressure coming from the employees (actually theirs unions)

regarding the accounting information.

Also, referring to the information made available by accountancy The

International Accounting Standards Committee, it recognise employees as one of

the seven categories of users, underlining their concern towards the company’s

lucrative ness, but also towards its stability, together ways and levels of

remunerations, pension advantages, bonuses, periodic stimulations etc.

Most of this information is available in the social balance sheet. In the study

of the different existing models of social balance sheets from various countries we

have to start with France, the first country to adopt, starting with 1978, as a

mandatory demand for all the companies with more than 300 employees to

conceive the social balance sheet246, on annual basis, disregarding the company’s

form or domain of activity, with the following exceptions:

• The public services and administrations – the state is not interested

to subdue its own services to additional obligations;

246 R. Danziger, Bilant Social, Encyclopedie de gestion, vol. l, cited work, pages 246-247.