Contabilitatea și raportarea financiară în perioade de criză

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