Raportarea financiară conform reglementărilor contabile naționale, în contextul crizei generate de coronavirus
Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis
Author(s): Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela IrimescuSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: COVID-19; financial statements; national accounting regulations; financial reporting;
Summary/Abstract: In these troubled times, professional accountants play an important part in short and long-term decision making in order to ensure the survival of companies. What is more, the users of financial information place their trust in professional accountants, hoping that they will be able to cover the effects of the COVID-19 pandemic on the performance of companies as completely and adequately as possible. How ready are professional accountants to take on the role of helping businesses affected by the pandemic, by providing entrepreneurs with advice?
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 05
- Page Range: 3-12
- Page Count: 10
- Language: English, Romanian