| Author: | Petit, J. |
| Title: | Travailleurs non salaries. Traitement comptable des cotisations sociales (The accounting of social security contributions of workers) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 230, p. 49-55 |
| Index terms: | WORKERS SOCIAL SECURITY ACCOUNTING |
| Language: | fre |
| Abstract: | This is a detailed presentation of the French practice of acounting of social security contributions and including it in the firm's balance. The main problem is the proper periodisation of payments and their allocation between the balance of different years. |
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