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

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

Number 1, January 2020  »  Financial accounting and reporting

Econ Sonia Elena Popescu

Abstract: 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.
Classification JEL: M41, P51 | Pages: 3-10

Statistics: abstract views 273 | PDF downloads 262 | PDF views 65
   



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