Accounting Practices in the Context of the Crisis Generated by the Sars-Cov-2 Pandemic

Gabriela Sandu ()
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Gabriela Sandu: Lecturer Ph.D., "Petre Andrei" University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2020, vol. 26, 164-179

Abstract: The imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.

Keywords: COVID-19 pandemic; technical unemployment; indemnity; grants; tax relief (search for similar items in EconPapers)
JEL-codes: K1 K2 K4 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:26:y:2020:i::p:164-179

DOI: 10.18662/upalaw/55

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