Implicațiile contabile cauzate de pandemia COVID-19

Cucu, Aurelia; Caraman, Stela

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dc.contributor.author	Cucu, Aurelia
dc.contributor.author	Caraman, Stela
dc.date.accessioned	2021-06-30T08:27:23Z
dc.date.available	2021-06-30T08:27:23Z
dc.date.issued	2021-03
dc.identifier.isbn	978-9975-155-12-0
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/34
dc.description	CUCU, Aurelia, CARAMAN, Stela. Implicațiile contabile cauzate de pandemia COVID-19 = Accounting implications caused by the COVID-19 pandemic. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 150-157. ISBN 978-9975-155-12-0.	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	expenses	en_US
dc.subject	fiscality	en_US
dc.subject	deductible expenses	en_US
dc.subject	fiscal Code	en_US
dc.subject	taxpayer	en_US
dc.subject	accounting changes	en_US
dc.title	Implicațiile contabile cauzate de pandemia COVID-19	en_US
dc.title.alternative	Accounting implications caused by the COVID-19 pandemic	en_US
dc.type	Article	en_US