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Чтобы точно оценить, подходит человек или нет, лучшее заранее прописать цели сотрудника на испытательный срок. Договор с сотрудником с испытательным сроком можно заключать, только если человека оформляют по ТК РФ. Для работников на ГПХ или устроенных по контракту испытательный срок не устанавливают. Независимо от того, кто инициатор увольнения, работодатель должен…
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This article examines its recording criteria, types, recognition timing, presentation in financial statements, and tax implications. In accrual accounting, deferred revenue is essential for aligning revenue recognition with the period it is earned, rather than when the payment is received. As a liability, deferred revenue reflects an obligation to deliver…
