TRANSFORMATION OF FINANCIAL STATEMENTS IN THE CONVENTION OF THE COVID-19 PANDEMIC

Lyubov Myskiv; Svitlana Bezruchuk

doi:10.30888/2663-5712.2022-11-04-023

Authors

Lyubov Myskiv National University of Life and Environmental Sciences of Ukraine https://orcid.org/0000-0002-4818-5468
Svitlana Bezruchuk Zhytomyr Polytechnic State University https://orcid.org/0000-0001-7374-7875

DOI:

https://doi.org/10.30888/2663-5712.2022-11-04-023

Keywords:

covid-19; accounting quality; qualitative reporting characteristics; subsequent events; going concern; adjustment

Abstract

The 21st century has posed new challenges to both Ukraine (due to the hybrid war) and the world (due to the Crown Virus pandemic (COVID-19)). First of all, this has affected the financial reporting of many companies around the world since the first quart

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References

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