Co-operation – Challenges for the Accounting Profession
Equal opportunities for disadvantaged groups can be achieved by actively implementing forms of social economy, particularly cooperatives. For the accounting profession, presenting the financial statements of cooperative companies is a challenge, due to their specific issues. This article will discus...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2023-04-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/co-operation-challenges-for-the-accounting-profession-a289d/download-PDF/
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| Summary: | Equal opportunities for disadvantaged groups can be achieved by actively implementing forms of social economy, particularly cooperatives. For the accounting profession, presenting the financial statements of cooperative companies is a challenge, due to their specific issues. This article will discuss the regulations and specific characteristics of cooperative companies, others than the agricultural ones, credit cooperatives and central houses of credit cooperatives, which are regulated by special laws. |
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| ISSN: | 2668-8921 |