The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements
Authors: Mihaela-Raluca Boharu (Mircea) , Cristina-Elena Florea (Poenaru) Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The whole of humanity is nowadays going through an extremely difficult period, as the medical-financial crisis is affecting the entire economic sector. Given this crisis, in order to improve or combat difficult situations, …