Impacto de la COVID-19 en las cuentas anuales a través de índices de comparabilidad

  1. Esther Ortiz Martínez
  2. José Serrano Madrid
  3. Justo José Vela Ródenas
Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Year of publication: 2022

Issue: 472

Pages: 95-116

Type: Article

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Abstract

This pandemy has not only caused a decrease in the activity but also uncertainty that has an effect on the financial disclosure. In this situation, financial disclosure has to be elaborated even more prudently than in previous years. Together with the doubts about the going concern principle, the COVID-19 has mainly affected those balance sheet and income statement items that imply an estimation of variables to be valued and quantified and it has also affected the audit report.This paper analyzes the immediate impact on the annual accounts of the important health and economic crisis that we are living and whose final consequences can not be foreseen. Concretely, we have run comparability indexes to study the main items of the financial statements that can have been knocked by COVID-19. Finally we have analyzed the relationship between these indexes and other variables such as sector, auditor ́s opinion and auditing firm size.

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