Accounting in conditions of COVID-19

Abstract

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.