TFL Vsebine / Revija SIR*IUS

Coronacrisis’ impact on reporting and auditing and further developments on EU level

Koronakriza vpliva na vse nas. Poleg presenetljivih posledic za zdravje ima ta kriza tudi pomemben gospodarski učinek na družbe, na primer zaradi omejitev proizvodnje, trgovine in potrošnje ali zaradi prepovedi potovanja. Ta gospodarski učinek vpliva na računovodenje, poročanje in revidiranje računovodskih izkazov družb. Članek pojasnjuje nekatere možne posledice koronakrize na poročanje in revidiranje. Poglavje o revidiranju in zagotovilih vključuje še pomemben razvoj evropske enotne elektronske oblike (EEEO), ki je začela veljati leta 2020 za izboljšanje dostopnosti in primerljivosti računovodskih informacij izdajateljev na organiziranih trgih EU-ja. Poleg tega avtorica osvetljuje tekoče razprave Evropske unije o revizijski politiki. Na koncu prikazuje najnovejši razvoj dogodkov in vse večjo podporo zagotavljanju neračunovodskih informacij na evropski ravni.

The coronacrisis has impacted us all. Next to the astounding health implications, this crisis also has significant economic effects on companies, for example due to restrictions in production, trade and consumption or due to travel bans. These economic effects impact companies’ accounting, reporting and auditing financial statements. This article highlights some potential implications of the coronacrisis to reporting and auditing. Under the auditing and assurance section, another important development is covered: the European Single Electronic Format (ESEF) which has become effective in 2020 to improve accessibility and comparability of the financial information of the issuers on EU regulated markets. Furthermore, ongoing European Union discussions on audit policy are highlighted. Finally, the latest developments on and growing support for non-financial information assurance on European level are featured.