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The impact of Covid-19 on supply chain management and global economy development

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dc.contributor.author Derevyankina E.S.
dc.contributor.author Yankovskaya D.G.
dc.date.accessioned 2021-02-25T20:59:18Z
dc.date.available 2021-02-25T20:59:18Z
dc.date.issued 2020
dc.identifier.issn 2051-3771
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/162819
dc.description.abstract © ExcelingTech Pub, UK. The impact of COVID-19 on our inter-connected economies and businesses has been significant, putting supply chains around the world under unprecedented pressure and severely disrupting global trade. Social distancing adopted by the governments in most countries of the world to contain the outbreak of the virus has many implications for the financial reporting of economic entities. The aim of the article is to consider the potential consequences of coronavirus for the presentation and disclosure of information in financial statements by economic entities. Emphasis is placed on assessing the international economic situation caused by the pandemic, the restrictions adopted by the authorities to curb the spread of coronavirus and the actions of financial reporting compilers in terms of reflecting adjusting and non-adjusting events after the reporting period and assuming going concern. As a result of the study the world economic situation and the negative risks and factors that the financial reporting compilers should pay particular attention during the presentation and disclosure of information are examined.
dc.relation.ispartofseries International Journal of Supply Chain Management
dc.subject COVID-19
dc.subject Economic situation
dc.subject Financial statements
dc.subject Global economy
dc.subject International financial reporting standards
dc.subject Supply chain strategy
dc.title The impact of Covid-19 on supply chain management and global economy development
dc.type Article
dc.relation.ispartofseries-issue 4
dc.relation.ispartofseries-volume 9
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 765
dc.source.id SCOPUS20513771-2020-9-4-SID85089973672

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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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