Accounting Practices in the Context of the Crisis Generated by the SARS-COV-2 Pandemic
Accounting Practices in the Context of the Crisis Generated by the SARS-COV-2 Pandemic
Author(s): Gabriela SanduSubject(s): Economy, Accounting - Business Administration
Published by: Editura Lumen, Asociatia Lumen
Keywords: COVID-19 pandemic;technical unemployment;indemnity;grants;tax relief;
Summary/Abstract: The imposition of restrictive measures on the development of the exploitation activity, forced the economic entities to reorganize their activity. This led either to the restriction of the activity in close connection with the salary costs, or to look for subsidies from the state or fiscal facilities in order to be able to face the diminution of the activity. In this paper we presented some fiscal and economic solutions offered by companies and how to account for them.
Journal: Anuarul Universităţii »Petre Andrei« Iaşi - Fascicula Drept, Ştiinţe Economice, Ştiinţe Politice
- Issue Year: 2020
- Issue No: 26
- Page Range: 164-179
- Page Count: 17
- Language: English, Romanian