Studiu de caz privind prezentarea situațiilor financiare în perioada comunistă și în prezent (II)
Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
Author(s): Sonia Elena PopescuSubject(s): Marxist economics, Law on Economics, Public Finances
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: communism; present; financial statements; balance sheet; profit and loss account;
Summary/Abstract: With corresponding theoretical concepts from both analysed periods (communist and present) as reference, this article will discuss the main differences between the communist period and the present in relation to the presentation of financial statements in Romania. We shall analyse the distinctions and similarities between the two periods, ultimately forming a conclusion encompassing the degree and direction in which this process has evolved in our country.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 02
- Page Range: 3-9
- Page Count: 7
- Language: English, Romanian