Measuring The Impact Of Covid-19 Pandemy Over The Human Resources Accounting And Fiscal Policy

During this period, determined by the adverse effects of the pandemic, with very gloomy expectations regarding the performance and profitability of economic entities, managers tend to "beautify" financial reports, respectively to apply accounting practices with which to "clean" their financial statements. Those balance sheet items that are generating losses in the future (in our case, accounting for day-to-day expenses). These practices are known in the literature as representing big bath accounting and are intensely discussed in the literature, being treated either as procedures for recording earnings or as creative accounting procedures. It is important to note, however, that these accounting procedures have been found very rarely in financial statemen fraud techniques, applying rather "expenditure capitalization techniques or reporting of accounting provisions". The boundary between these creative accounting procedures used by economic entities and fraud is a very sensitive one, based on their differentiation being the conformity of accounting practices with accounting standards, professional ethics standards and internal policies. This article wants to highlight the need to adapt, to complete the accounting and tax policies, in generally, but especially in the field of labor mobility. Starting from a comparison of the way in which the labor force is reflected in the Belgian and Romanian financial statements, an analysis was made of the main factors that motivate a permanent revision of the accounting and fiscal policies in the matter.