Accounting in conditions of COVID-19
The article discusses the features of accounting in the context of the spread of COVID-19 infection, gives a conditional classification of the directions of the impact of the pandemic on the current reporting of the organization. It is noted that the danger to the life and health of the populatio...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education
2022-03-01
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| Series: | Омский научный вестник: Серия "Общество. История. Современность" |
| Subjects: | |
| Online Access: | https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2022/%D0%A2.%207,%20%E2%84%96%201%20(%D0%9E%D0%98%D0%A1)/112-118%20%D0%9A%D1%83%D0%B4%D0%B8%D0%BD%D0%BE%D0%B2%D0%B0%20%D0%9C.%20%D0%93.,%20%D0%9A%D0%BE%D0%B7%D0%BB%D0%BE%D0%B2%20%D0%92.%20%D0%92.,%20%D0%A8%D0%B5%D0%B2%D1%87%D1%83%D0%BA%20%D0%9D.%20%D0%90.,%20%D0%A3%D0%B2%D0%B0%D1%80%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%92..pdf |
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| Summary: | The article discusses the features of accounting in the context of the spread of
COVID-19 infection, gives a conditional classification of the directions of the impact
of the pandemic on the current reporting of the organization. It is noted that the
danger to the life and health of the population during the COVID-19 pandemic has
a negative impact on the financial system of various countries, including Russia. In
this regard, both the State and business entities should review the procedure and
mechanism established for the functioning of processes, including such important
elements as the procedure and conditions for the preparation and presentation of
accounting (financial) statements. The article presents an overview of legal changes
in the field of accounting in connection with the COVID-19 pandemic; structural
changes in accounting services in organizations in remote work conditions are
considered. |
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| ISSN: | 2542-0488 2541-7983 |