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

• Autores: Esther Ortiz Martínez, José Serrano Madrid, Justo José Vela Ródenas
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 472, 1, 2022, págs. 95-116
• Idioma: español
• DOI: 10.51302/rcyt.2022.7603
• Títulos paralelos:
  • COVID-19 impact on annual accounts using comparability indexes
• Enlaces
  • Texto completo
• Resumen
  • español

    La pandemia no solo ha supuesto una drástica reducción de la actividad, sino que ha generado una incertidumbre que tiene que reflejarse adecuadamente en la información divulgada, con más prudencia si cabe que en ejercicios anteriores. Al margen de cuestionar incluso el principio de empresa en funcionamiento, la situación sobrevenida por la COVID-19 ha tenido que afec-tar fundamentalmente a aquellas partidas de balance y cuenta de resultados que requieren la estimación de variables para su cuantificación, así como al contenido del informe de auditoría.Con esta premisa, este artículo pretende analizar el impacto inmediato en las cuentas anuales de la grave situación sanitaria y económica que se está atravesando y cuyas consecuencias últimas son difíciles de prever. Más concretamente, mediante índices de comparabilidad, el tra-bajo estudia las principales partidas de los estados financieros que han podido verse afectadas por el coronavirus, considerando además la relación de tales variaciones con otras variables como el sector, la opinión del auditor y el tamaño de la firma de auditoría.

  • English

    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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