Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1208
Title: Current developments on accounting and auditing related to the covid-19 pandemic
Authors: Nguyen Tran Bao Ngoc 
Keywords: Accounting;Auditing|Covid-19 pandemic
Issue Date: 2020
Publisher: Vietnamese-German University
Abstract: 
The COVID-19's consequences have had negative impacts on accounting and auditing. The financial shortfall comes from a sharp decline in revenue, rising bad debt and a stalling business. Unemployment rate has reached alarming levels. Taxes that businesses have to pay as well as due debts become one of the burdens that businesses or organizations face in this crisis. These consequences significantly affect the accounting and auditing work. In addition, measures to protect people's health such as social isolation, avoiding close contact are also a
cause of hindrance. Pronouncement of government and accounting and auditing standard board would be very helpful in this uncertainty
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1208
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

Files in This Item:
File SizeFormat Existing users please Login
Current developments on accounting and auditing related to the covid-19 pandemic.pdf832.81 kBAdobe PDF
Show full item record

Page view(s)

176
checked on Apr 4, 2026

Download(s)

113
checked on Apr 4, 2026

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206