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Call for Papers:Vol.11 Issue.4

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Title: :  FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY
PaperId: :  13579
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 7 Issue 1 2021
DUI:    16.0415/IJARIIE-13579
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
M.K.RAMESHAGOVERNMENT FIRST GRADE COLLEGE K.R.PET, MANDYA

Abstract

COMMERCE
Financial accounting, Budget, Covid-19, Balance Sheet, Profit, Cash
Financial reporting refers to the communication of financial information, like financial statements, to the financial statement users, like investors and creditors. Financial reporting is typically viewed as companies issuing financial statements. A general purpose set of financial statements include a balance sheet, income statement, statement of owner’s equity, and statement of cash flows, but financial reporting is much more broad than just as set of financial statements. The Government and the Institute of Chartered Accounts of India (ICAI) have issued various accounting standards & guidance notes which are applied for the purpose of financial reporting. The measures taken across the globe to try to slow the spread of COVID-19 affected both the supply and demand for many goods and services. Although fiscal and monetary policy measures were implemented to prop up the economy, the pace and stability of economic recovery and the long-term impact of the crisis still remain difficult to predict, especially as we enter a second wave. Many companies in a vast array of sectors have experienced an economic loss because of this virus. These incurred and expected losses need to be examined for significance and duration to determine the impact on impairment assessments. Inventory, goodwill, intangible assets, non-financial assets, financial assets, and investments will all need to be assessed. Some of the business decisions made by entities during the crisis, like restrictions on the movement of people, work-from-home arrangements for personnel, and closures of head offices and operating branches, may restrict the auditors' access to financial records potentially affecting reporting deadlines.

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IJARIIE M.K.RAMESHA. "FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY" International Journal Of Advance Research And Innovative Ideas In Education Volume 7 Issue 1 2021 Page 667-671
MLA M.K.RAMESHA. "FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY." International Journal Of Advance Research And Innovative Ideas In Education 7.1(2021) : 667-671.
APA M.K.RAMESHA. (2021). FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY. International Journal Of Advance Research And Innovative Ideas In Education, 7(1), 667-671.
Chicago M.K.RAMESHA. "FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY." International Journal Of Advance Research And Innovative Ideas In Education 7, no. 1 (2021) : 667-671.
Oxford M.K.RAMESHA. 'FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY', International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 1, 2021, p. 667-671. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/FINANCIAL_REPORTING_AND_AUDIT_IMPLICATIONS_WITH_COVID_19__A_STUDY_ijariie13579.pdf (Accessed : 26 May 2022).
Harvard M.K.RAMESHA. (2021) 'FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY', International Journal Of Advance Research And Innovative Ideas In Education, 7(1), pp. 667-671IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/FINANCIAL_REPORTING_AND_AUDIT_IMPLICATIONS_WITH_COVID_19__A_STUDY_ijariie13579.pdf (Accessed : 26 May 2022)
IEEE M.K.RAMESHA, "FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY," International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 1, pp. 667-671, Jan-Feb 2021. [Online]. Available: https://ijariie.com/AdminUploadPdf/FINANCIAL_REPORTING_AND_AUDIT_IMPLICATIONS_WITH_COVID_19__A_STUDY_ijariie13579.pdf [Accessed : 26 May 2022].
Turabian M.K.RAMESHA. "FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 7 number 1 (26 May 2022).
Vancouver M.K.RAMESHA. FINANCIAL REPORTING AND AUDIT IMPLICATIONS WITH COVID-19:-A STUDY. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2021 [Cited : 26 May 2022]; 7(1) : 667-671. Available from: https://ijariie.com/AdminUploadPdf/FINANCIAL_REPORTING_AND_AUDIT_IMPLICATIONS_WITH_COVID_19__A_STUDY_ijariie13579.pdf
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