CORONAVIRUS PANDEMIC IMPACT ON ACCOUNTING AND FINANCIAL REPORTING

Authors

DOI:

https://doi.org/10.30890/2709-2313.2021-07-09-023

Keywords:

coronavirus pandemic impact, accounting and financial reporting

Abstract

coronavirus pandemic impact on accounting and financial reporting

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References

Apedo-Amah M. C. et al., (2020). Unmasking the Impact of COVID-19 on Businesses: Firm Level Evidence from Across the World, Policy Research Working Paper, World Bank Group, 9434. https://dx.doi.org/10.1596/1813-9450-9434

Casanova C., Hardy B., Onen M. (2021). Covid-19 policy measures to support bank lending. BIS Quarterly Review, https://www.bis.org/publ/qtrpdf/r_qt2109d.htm

Cheng, Y., Park, J., Pierce, S., Zhang, T. (2019). Big Bath Accounting Following Natural Disasters. Elsevier BV. http://dx.doi.org/10.2139/ssrn.3305478

Deloitte (2020). Accounting considerations related to the Coronavirus 2019 Disease. https://www2.deloitte.com/ch/en/pages/audit/articles/covid-19-accounting-considerations.html

Hope, O. K., & Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70, 33-51.

https://dx.doi.org/10.2139/ssrn.3003259

KPMG (2020a). Accounting Implications of the Coronavirus https://assets.kpmg/content/dam/kpmg/ch/pdf/covid19-accounting-implications.pdf

KPMG (2020b). Analysing the going concern assumption under the COVID-19 https://assets.kpmg/content/dam/kpmg/in/pdf/2020/04/aau-covid-19-financial-reporting-impact-going-concern-rbi-measures-chapter-1.pdf

McKinsey (2021). COVID-19: Implications for business https://www.mckinsey.com/business-functions/risk-and-resilience/our-insights/covid-19-implications-for-business

Peterson K. Ozili (2021). Accounting and Financial Reporting During a Pandemic. In book: New Challenges for Future Sustainability and Wellbeing. https://dx.doi.org/10.1108/978-1-80043-968-920211005

PWC (2020a). COVID-19 Accounting implications. https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/accounting-implication-coronavirus.html

PWC (2020b). Insights by Capital Markets & Accounting Advisory Services (CMAAS) https://www.pwc.com/my/en/assets/publications/2020/pwc-insights-examples-reporting-impact-of-covid-19-on-going-concern-and-subsequent-events.pdf

Swiss School of Business Research (n.d.). 6 Ways That Covid 19 Has Had A Positive Impact On Businesses. Retrieved December 9, 2021, from https://www.ssbr-edu.ch/6-ways-that-covid19-has-had-a-positive-impact-on-businesses/

Published

2021-12-30

How to Cite

Melnyk, N. (2021). CORONAVIRUS PANDEMIC IMPACT ON ACCOUNTING AND FINANCIAL REPORTING. European Science, 9(sge07-09), 34–39. https://doi.org/10.30890/2709-2313.2021-07-09-023