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Mutual Companies – A Viable Financing Solution in Times of Crisis

Author

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  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Mutual companies along with other microfinance institutions meet an increasing demand for financial services and financial education in Romania. Considering the fact that these companies are non-profit and are based on mutuality, they can be classified as social enterprises – entities which have drawn more and more attention at European and national level. As professional accountants it is important that we are acquainted with their legal regime, the conditions to be followed throughout the lending activity and the accounting treatment applied on these operations.

Suggested Citation

  • Elena STĂNCIULESCU, 2020. "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 43-53, June.
  • Handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:43-53
    DOI: 10.37945/cbr.2020.06.06
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    More about this item

    Keywords

    mutual companies; lending activity; employees; pensioners; social enterprise;
    All these keywords.

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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