Авторы: Р. Кузина, д-р экон. наук, доц., ORCID іD 0000-0002-7673-1868, Киевский национальный университет имени Тараса Шевченко, Киев, Украина

Аннотация: Проведен обзор макроэкономических последствий стихийных бедствий, основываясь на методологии ECLAC, которая отделяет прямой физический ущерб от косвенных производственных затрат и дополнительных или вторичных последствий. Рассмотрены вопросы смягчения последствий стихийных бедствий путем информирования пользователей финансовой отчетности о возможных вторичных эффектах пандемии. Основное внимание уделено проблематике раскрытия информации и перерасчета статей финансовой отчетности для отражения последствий влияния коронавируса на деятельность компаний.

Ключевые слова: коронавирус, макроэкономические последствия стихийных бедствий, раскрытие информации, МСФО, пандемия, вторичные эффекты.

Received: 12/03/2020

1st Revision: 20/03/2020

Accepted: 10/04/2020

DOI:  https://doi.org/10.17721/1728-2667.2020/209-2/1

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