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Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Author

Listed:
  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

  • Alina-Mihaela IRIMESCU

    (Bucharest University of Economic Studies)

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?

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU, 2020. "Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 3-12, May.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:5:p:3-12
    DOI: 10.37945/cbr.2020.05.01
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    Citations

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    Cited by:

    1. Nicoleta Cristina Matei, 2020. "Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 8(1), pages 47-51, May.

    More about this item

    Keywords

    COVID-19; financial statements; national accounting regulations; financial reporting;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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