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(български) Изчисляване на трудов стаж при непълен месец

Hi, Today I would like to examine very briefly how the employment duration of an employee is computed whenever the employment does not encompass all calendar days in the month subject to assuming that the employee has worked for at least 4 hours a day. So, the legal requirements are set forth in articles 355, para. 3 of the Labour Code and article 9, para. 3 of respective Regulation. We can summarize them as follows: Actual working days of the…Read More

How to account for transactions and events beginning in one and ending in another period

Real world companies often face transactions or events longer than one period of account. This could be the case when a company renders longer services to its clients – such as building of ship or construction works at a large site and any other, let’s call them – long-term services. Any service that commences in one reporting period and ends in another, following period could be defined as a long-term service. These are not only service with large scope or…Read More

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