Resumo

BECERRA MOLINA, Jorge Edison; JARAMILLO CALLE, Carmen Yolanda; ASTUDILLO ARIAS, Pedro Yamil  e  VELASTEGUI LOPEZ, Luis Efraín. Accounting impacts of covid-19 in the business environment of the region 6. Universidad y Sociedad [online]. 2021, vol.13, n.6, pp. 306-317.  Epub 10-Dez-2021. ISSN 2218-3620.

A study of the possible significant differences of the commercial operations for the pandemic relating to Contabilidad's International Standards,, is exposed in the article. The investigation's design was positivist, experimental no and side road, the population went from 77,289 and he shows her of 471, the technique of the opinion poll was utilized. Enter the results with bigger frequency is transcendental that companies choose to diversify their products, you must examine the profitability ( 22.23 % ), to evaluate the losses on credit on accounts receivable periodically it is necessary, ( 19.39 % ), they had the job in some business that to make clipping of working hours and staff, ( 19.02 % ), the companies will have to face important challenges to the hour to arrange for the budgets and necessary foresights to estimate the recoverable total sums of an investment considering the adverse effects, that have had place during the period ( 13.45 % ), the companies are applying political news of sales, On credit, ( 27.78 % ) diversifying products, in different manners, presentations, tastes, prices, sizes. It is important to reveal factors such like the impacts in Resultados's General Balance Sheet Financial and Been, Cash Flows, budgets and the correspondent applied judgments mitigating the virus's propagation.

Palavras-chave : Coronavirus; financial statements; business; accounting information; impact.

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