VGU RESEARCH REPOSITORY
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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) |
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| Current developments on accounting and auditing related to the covid-19 pandemic.pdf | 832.81 kB | Adobe PDF |
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