Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

With corresponding theoretical concepts from both analysed periods (communist and present) as reference, this article will discuss the main differences between the communist period and the present in relation to the presentation of financial statements in Romania. We shall analyse the distinctions a...

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Bibliographic Details
Main Author: Sonia Elena POPESCU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-03-01
Series:CECCAR Business Review
Subjects:
communism
present
financial statements
balance sheet
profit and loss account
Online Access: https://www.ceccarbusinessreview.ro/case-study-on-the-presentation-of-financial-statements-in-the-communist-period-and-in-current-times-ii-a9d/download-PDF/
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spelling doaj-033e59ec0c1e45bdac86d65ff9b1a01b2020-11-25T02:59:24ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212020-03-01123910.37945/cbr.2020.02.0126688921Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)Sonia Elena POPESCUWith corresponding theoretical concepts from both analysed periods (communist and present) as reference, this article will discuss the main differences between the communist period and the present in relation to the presentation of financial statements in Romania. We shall analyse the distinctions and similarities between the two periods, ultimately forming a conclusion encompassing the degree and direction in which this process has evolved in our country. https://www.ceccarbusinessreview.ro/case-study-on-the-presentation-of-financial-statements-in-the-communist-period-and-in-current-times-ii-a9d/download-PDF/ communismpresentfinancial statementsbalance sheetprofit and loss account
collection DOAJ
language English
format Article
sources DOAJ
author Sonia Elena POPESCU
spellingShingle Sonia Elena POPESCU
Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
CECCAR Business Review
communism
present
financial statements
balance sheet
profit and loss account
author_facet Sonia Elena POPESCU
author_sort Sonia Elena POPESCU
title Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
title_short Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
title_full Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
title_fullStr Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
title_full_unstemmed Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
title_sort case study on the presentation of financial statements in the communist period and in current times (ii)
publisher The Body of Expert and Licensed Accountants of Romania
series CECCAR Business Review
issn 2668-8921
2668-8921
publishDate 2020-03-01
description With corresponding theoretical concepts from both analysed periods (communist and present) as reference, this article will discuss the main differences between the communist period and the present in relation to the presentation of financial statements in Romania. We shall analyse the distinctions and similarities between the two periods, ultimately forming a conclusion encompassing the degree and direction in which this process has evolved in our country.
topic communism
present
financial statements
balance sheet
profit and loss account
url https://www.ceccarbusinessreview.ro/case-study-on-the-presentation-of-financial-statements-in-the-communist-period-and-in-current-times-ii-a9d/download-PDF/
work_keys_str_mv AT soniaelenapopescu casestudyonthepresentationoffinancialstatementsinthecommunistperiodandincurrenttimesii
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