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Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

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  • Sonia Elena POPESCU

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.

Suggested Citation

  • Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 3-9, February.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:2:p:3-9
    DOI: 10.37945/cbr.2020.02.01
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    More about this item

    Keywords

    communism; present; financial statements; balance sheet; profit and loss account;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P51 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Analysis of Economic Systems

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