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Dezvăluirea informațiilor în situațiile financiare în contextul pandemiei Covid-19

cris.sourceIdoai:irek.ase.md:123456789/1599
dc.creatorȚugulschi, Liliana
dc.date2021-12-16T09:47:30Z
dc.date2021-12-16T09:47:30Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:55:14Z
dc.date.available2023-11-13T20:55:14Z
dc.descriptionȚUGULSCHI, Iuliana. Dezvăluirea informațiilor în situațiile financiare în contextul pandemiei Covid-19 = The Disclosure of Information in the Financial Statements in The Context of the Covid-19 Pandemic. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 24-30. ISBN 978-9975-155-25-0.
dc.descriptionIn our days, the negative economic impact of the Covid-19 pandemic on the financial results of the entity, has been highlighted by a deep economic slowdown, shown in decrease of the consumption for certain types of goods, ongoing liquidity concerns, lower production volumes, lower salaries, restructuring activities and an increase intervention by the state in supporting business environment, etc. In the context of those mentioned, this article analyzes the key issues that need to be disclosed by the entities affected by the pandemic in the explanatory note to the financial statements. Jel: M 40, 41.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1599
dc.identifier.urihttps://cris.ase.md/handle/123456789/4991
dc.languageother
dc.publisherASEM
dc.subjectCOVID-19 pandemic
dc.subjectfinancial statements
dc.subjectexplanatory note
dc.subjectthe disclosure of information
dc.titleDezvăluirea informațiilor în situațiile financiare în contextul pandemiei Covid-19
dc.titleThe Disclosure of Information in the Financial Statements in The Context of the Covid-19 Pandemic
dc.typeArticle
dspace.entity.typePublication
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