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...
| _version_ | 1819159007772803072 |
|---|---|
| author | M. G. Kudinova V. V. Kozlov N. A. Shevchuk E. V. Uvarova |
| author_facet | M. G. Kudinova V. V. Kozlov N. A. Shevchuk E. V. Uvarova |
| author_sort | M. G. Kudinova |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-22T16:33:43Z |
| format | Article |
| id | doaj.art-cde51cbf2f5f4bdf8eb0e5421471c589 |
| institution | Directory Open Access Journal |
| issn | 2542-0488 2541-7983 |
| language | English |
| last_indexed | 2024-12-22T16:33:43Z |
| publishDate | 2022-03-01 |
| publisher | Omsk State Technical University, Federal State Budgetary Educational Institution of Higher Education |
| record_format | Article |
| series | Омский научный вестник: Серия "Общество. История. Современность" |
| spelling | doaj.art-cde51cbf2f5f4bdf8eb0e5421471c5892022-12-21T18:20:00ZengOmsk State Technical University, Federal State Budgetary Educational Institution of Higher EducationОмский научный вестник: Серия "Общество. История. Современность"2542-04882541-79832022-03-017111211810.25206/2542-0488-2022-7-1-112-118Accounting in conditions of COVID-19M. G. Kudinova0https://orcid.org/0000-0002-7053-7968V. V. Kozlov1https://orcid.org/0000-0001-9499-2159N. A. Shevchuk2https://orcid.org/0000-0001-8985-3445E. V. Uvarova3https://orcid.org/0000-0001-7547-4970Altai State Agrarian UniversityAltai State Agrarian UniversityAltai State Agrarian UniversityAltai State Agrarian UniversityThe 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.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..pdfaccountingcovid-19reportingpbufsburegulationseconomic systemremote work |
| spellingShingle | M. G. Kudinova V. V. Kozlov N. A. Shevchuk E. V. Uvarova Accounting in conditions of COVID-19 Омский научный вестник: Серия "Общество. История. Современность" accounting covid-19 reporting pbu fsbu regulations economic system remote work |
| title | Accounting in conditions of COVID-19 |
| title_full | Accounting in conditions of COVID-19 |
| title_fullStr | Accounting in conditions of COVID-19 |
| title_full_unstemmed | Accounting in conditions of COVID-19 |
| title_short | Accounting in conditions of COVID-19 |
| title_sort | accounting in conditions of covid 19 |
| topic | accounting covid-19 reporting pbu fsbu regulations economic system remote work |
| url | 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 |
| work_keys_str_mv | AT mgkudinova accountinginconditionsofcovid19 AT vvkozlov accountinginconditionsofcovid19 AT nashevchuk accountinginconditionsofcovid19 AT evuvarova accountinginconditionsofcovid19 |