Contabilitatea și raportarea financiară în perioade de criză

Harea, Ruxanda

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4308

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DC Field	Value	Language
dc.contributor.author	Harea, Ruxanda	-
dc.date.accessioned	2025-07-02T08:53:14Z	-
dc.date.available	2025-07-02T08:53:14Z	-
dc.date.issued	2025	-
dc.identifier.isbn	978-9975-168-25-0 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4308	-
dc.description	HAREA, Ruxanda. Contabilitatea și raportarea financiară în perioade de criză = Accounting and Financial Reporting in Times of Crisis. Online. Coord. șt.: Ruslan HAREA. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 149-151. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.41	en_US
dc.description.abstract	Economic crises significantly impact accounting and financial reporting, requiring adjustments in standards, asset valuations, and risk assessments. This study analyzes the effects of recent economic downturns on accounting practices, focusing on IFRS and GAAP adaptations, regulatory responses, and corporate strategies for transparency and sustainability. The case study on the aviation industry illustrates the practical consequences of financial crises on asset impairment, liquidity management, and financial disclosures. The findings highlight the growing role of digitalization and sustainable reporting in strengthening financial resilience. Future accounting practices must integrate advanced technologies and adaptive reporting frameworks to navigate economic uncertainties effectively. CZU: 657.3:005.3; JEL: M41, G01	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	accounting	en_US
dc.subject	financial reporting	en_US
dc.subject	economic crisis	en_US
dc.subject	IFRS	en_US
dc.title	Contabilitatea și raportarea financiară în perioade de criză	en_US
dc.title.alternative	Accounting and Financial Reporting in Times of Crisis	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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