ОЦІНКА МАКРОЕКОНОМІЧНИХ НАСЛІДКІВ ПРИРОДНИХ КАТАКЛІЗМІВ ТА НАСТУПНІ РОЗКРИТТЯ У ФІНАНСОВОЇ ЗВІТНОСТІ НА ПРИКЛАДІ ПАНДЕМІЇ КОРОНАВІРУСУ

Автори: Р. Кузіна, д-р екон. наук, доц. ORCID іD 0000-0002-7673-1868, Київський національний університет імені Тараса Шевченка, Київ, Україна

Анотація: Проведено огляд макроекономічних наслідків стихійних лих, базуючись на методології ECLAC, яка відокремлює прямий фізичний збиток від непрямих виробничих витрат і додаткових або вторинних наслідків. Розглянуто питання пом’якшення наслідків стихійних лих шляхом інформування користувачів фінансової звітності про можливі вторинні ефекти пандемії. Основна увага приділена проблематиці розкриття інформації та перерахунку статей фінансової зві- тності для відображення наслідків впливу коронавірусу на діяльність компаній.

Ключові слова: коронавірус, макроекономічні наслідки стихійних лих, розкриття інформації, МСФЗ, пандемія, вторинні ефекти.

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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