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Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020

Author

Listed:
  • Teodor Hada

    (“Bogdan Vodă†University of Cluj-Napoca)

  • Iulia Cristina Iuga

    (“1st of December 1918†University of Alba Iulia)

  • Dorin Wainberg

    (“1st of December 1918†University of Alba Iulia)

Abstract

To slow down and reduce the spread of coronavirus, countries have taken several measures, such as closing borders, banning travel and therefore tourism, increasing social distance and imposing a quarantine period. At the same time, companies have suffered. First, they had to pay for their labor, having no income; second, customers have refocused on product purchases, focusing only on products that ensure daily living. All countries have adopted important measures such as increasing the guarantee ceiling, greater flexibility between funds, private investment, public investment, etc. All the measures taken during this period aimed at rebuilding national economies, and not just relaunching them. Romania has also adopted support measures for employees and employers during Covid-19 pandemic period. The purpose of this study was to detail the accounting records of employee and employer assistance measures in the context of the pandemic situation.

Suggested Citation

  • Teodor Hada & Iulia Cristina Iuga & Dorin Wainberg, 2021. "Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 766-771, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:766-771
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/12.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    support measures; employers; microgrants; Covid-19;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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