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Disclosure of information on remunerations and social care benefits for employees in financial statements by public companies

Available online: 17 May 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The financial statements of public companies today must include a wide range of information, including details of a social nature. Members statements should be informed about the level of social responsibility of owners and managers of companies, in particular the degree of comfort conditions of the staff and submitted to it by social guarantees. Procedure for the disclosure of such information and requirements for its IFRS are disclosed in this article.

Keywords: the financial reporting, the public companies, compensations, social security, IFRS, pension system

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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