Aspecte contabile în contextul pandemiei

Abstract

The pandemic came with many changes and challenges for all employees, especially for those that work in the financial-accounting field. To cope with the problems caused by the virus, they had to adapt to the new changes promptly, showing their professionalism through critical thinking, rapid adaptation to new conditions, such as the transition to online working, development of new ideas and visions on the future, taking into account the effects of the pandemic.That was a long and hard road, but the accountants did not give up, continuing to be involved in keeping the accounting records of the entities to ensure their continuous development, stability and evolution. JEL: M41, M49.