Exemplifying the Effect of Big Bath Accounting in the Pandemic
Currently, the economic environment is significantly affected by the COVID-19 pandemic. The effects are visible in the area of accounting and financial reporting policies and practice as well. The aim of this article is to show how accounting estimates can be affected by the current macroeconomic co...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2021-03-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/exemplifying-the-effect-of-big-bath-accounting-in-the-pandemic-a102d/download-PDF/
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