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Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Author

Listed:
  • Ovidiu-Constantin BUNGET

    (West University of Timișoara)

  • Alin-Constantin DUMITRESCU

    (West University of Timișoara)

  • Cristian LUNGU

    (Bucharest)

  • Andrei-Marius OLARIU

    (Hunedoara)

Abstract

According to the United Nations, the COVID-19 pandemic unbalanced the economies of the states, having the highest negative impact since the Great Depression. The state representatives from around the world are imposing restrictive measures to control the spread of the virus and minimize the number of infections. All the consequences of the COVID-19 pandemic and the ones that will follow in the near future directly affect the accounting reporting procedure, including the national accounting regulations (the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented), International Financial Reporting Standards (IFRS) and the audit of financial statements in 2020.

Suggested Citation

  • Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020. "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 11-18, July.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:7:p:11-18
    DOI: 10.37945/cbr.2020.07.02
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    More about this item

    Keywords

    COVID-19; financial statements; financial reporting; events after the reporting date; audit;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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