期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：The financial crisis has started on the US subprime mortgage market in the summer of 2007,reaching unexpected levels by 2008,rapidly spreading all over the world and disrupting the global financial system. In less than a year,the balance-sheets of the biggest financial companies reported impaired assets and major declines in value due to the lack of liquidity of certain markets or assets. The investors’ confidence in the financial markets and institutions has reached a new historical low and the financial crisis has triggered the economic crisis. The international economic crisis and the emergence of financial barriers in economy increased the need for the expert accountant to get involved in activities that clarify disputes between businesses,businesses and public entities or businesses,public entities and natural or legal persons. During 2008-2009 a decline in business field and a significant increase of commercial disputes was registered,which require the input of knowledge and experience of the expert accountant.
