Implicațiile contabile cauzate de pandemia COVID-19

Abstract

In the context of the current pandemic, more and more Moldova companies find themselves in the situation where their activity is highly reduced, therefore affecting their financial stability. The diminished income is also reflected in the reduced possibility of companies to continue their payments and timely honor their financial obligations. In such cases, where both demand and financial possibilities of the companies are scarce, the provisions of legislation allow several options to be implemented, each carrying their own advantages and disadvantages. In any scenarios, companies need to assess the impact on their financial performance. JEL: M41