Dezvăluirea informațiilor în situațiile financiare în contextul pandemiei Covid-19

Abstract

In 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.