Casele de ajutor reciproc, o soluţie viabilă de finanțare în vremuri de criză
Mutual Companies – A Viable Financing Solution in Times of Crisis
Author(s): Elena StănciulescuSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: mutual companies; lending activity; employees; pensioners; social enterprise;
Summary/Abstract: Mutual companies along with other microfinance institutions meet an increasing demand for financialservices and financial education in Romania. Considering the fact that these companies are non-profitand are based on mutuality, they can be classified as social enterprises – entities which have drawnmore and more attention at European and national level. As professional accountants it is importantthat we are acquainted with their legal regime, the conditions to be followed throughout the lendingactivity and the accounting treatment applied on these operations.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 06
- Page Range: 43-53
- Page Count: 11
- Language: English, Romanian