Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents

Elena Stănciulescu
Additional contact information
Elena Stănciulescu: Bucharest

CECCAR Business Review, 2025, vol. 5, issue 12, 20-27

Abstract: Keeping and archiving finance and accounting documents represent a responsibility for entities that organize and manage financial accounting and for individuals who are required to keep accounting records. Accounting professionals must be aware that, in addition to preparing and using supporting and accounting documents, their recording in accounting, the reconstruction of lost, stolen or destroyed documents, keeping and archiving these documents play a very important role.

Keywords: keeping; archiving; accounting record; finance and accounting document; electronic archive (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/keeping-and-ar ... -a439d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/keeping-and-ar ... ents-a439a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2025:i:12:p:20-27

DOI: 10.37945/cbr.2024.12.03

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().