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Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations

Global economic observer, 2020-06, Vol.8 (1), p.47-51 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2343-9742 ;EISSN: 2343-9750

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Title:
Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations
Author: Matei, Nicoleta Cristina
Subjects: Accountants ; Accounting ; accounting information ; annual financial reports ; Annual reports ; Balance sheets ; Cash flow statements ; covid - 19 ; Economic crisis ; Economic development ; Equity ; Financial performance ; financial position ; Financial services ; Financial statements ; half-yearly financial reports ; Pandemics ; Profits ; Studies
Is Part Of: Global economic observer, 2020-06, Vol.8 (1), p.47-51
Description: In the current economic context, caused by the COVID - 19 pandemic, decisions need to be taken, in particular, to restart or recover the activity of certain economic entities. This will be possible due to the creativity of managers and professional accountants who need to provide viable solutions. Both half-yearly and annual financial reports will be a starting point in establishing strategies to achieve the objectives of improving the financial performance of the business. This article presents perspectives on the impact of the crisis generated by the COVID - 19 pandemic on the activity of certain economic entities through indicators found in the financial reports, both from the point of view of companies that have temporarily reduced / closed their activity, and from of those who prospered.
Publisher: Bucharest: Nicolae Titulescu University Editorial House
Language: English
Identifier: ISSN: 2343-9742
EISSN: 2343-9750
Source: Open Access: DOAJ Directory of Open Access Journals
Coronavirus Research Database
ProQuest Central

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Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations

2020. This work is published under https://creativecommons.org/licenses/by-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2343-9742 ;EISSN: 2343-9750

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