Aspecte contabile privind inflația

Abstract

Inflation is an intricate economic phenomenon that affects not only businesses and accounting professionals but also the general population. It diminishes the purchasing power of money, shaping the dynamics of currency or credit demand and supply in local markets, as well as budgetary procedures This study conducted a thorough examination of geopolitical frameworks and academic literature, utilizing observational and comparative analytical approaches, supplemented by inductive or deductive reasoning, to develop an accounting perspective on inflationary contexts. The findings underscore the critical role of accounting professionals in providing accurate information to guide managerial decision-making. The data conveyed in financial statements encompass the financial status and accomplishments of the entity, with the accuracy of reporting being pivotal in either reinforcing or undermining the confidence of external users in financial statements. CZU: 657.372.3:336.748.12; JEL: E31, M41; DOI: https://doi.org/10.53486/issc2024.62