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

Corina-Graziella Bâtcă-Dumitru and Alina-Mihaela Irimescu
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies
Alina-Mihaela Irimescu: Bucharest University of Economic Studies

CECCAR Business Review, 2020, vol. 1, issue 5, 3-12

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?

Keywords: COVID-19; financial statements; national accounting regulations; financial reporting (search for similar items in EconPapers)
JEL-codes: H12 M41 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:5:p:3-12

DOI: 10.37945/cbr.2020.05.01

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