Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic Cover Image

Abordări financiar-contabile privind decizia de finanțare a entităților economice în perioada pandemiei de COVID-19
Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Author(s): Delia David, Semida Duca
Subject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: financing decision; financial leasing; bank loan; pandemic; debtor;

Summary/Abstract: The impact of the COVID-19 pandemic affected the financial situation of debtors, both individuals and legal entities, as they sought to find the best solutions for the recovery and functioning of their business. This paper aims to analyse the decision to finance an economic entity during the COVID-19 pandemic, generated by the need to acquire a tangible fixed asset necessary to carry out the core business. For this purpose, a series of financial and accounting aspects regarding the financing alternatives are highlighted using the following research tools: the observation method, the descriptive method, the case study method.

  • Issue Year: 1/2020
  • Issue No: 10
  • Page Range: 9-19
  • Page Count: 11
  • Language: English, Romanian