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Accounting Practices in the Context of the Crisis Generated by the Sars-Cov-2 Pandemic

Author

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  • Gabriela Sandu

    (Lecturer Ph.D., "Petre Andrei" University of Iasi, Romania)

Abstract

The imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.

Suggested Citation

  • Gabriela Sandu, 2020. "Accounting Practices in the Context of the Crisis Generated by the Sars-Cov-2 Pandemic," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 26, pages 164-179, December.
    • Handle: RePEc:lum:rev11d:v:26:y:2020:i::p:164-179
    DOI: https://doi.org/10.18662/upalaw/55
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    More about this item

    Keywords

    COVID-19 pandemic; technical unemployment; indemnity; grants; tax relief;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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