Reflection in the statement of financial results commercial organizations expenses, caused by the impact of the COVID-19 pandemic

The article substantiates the relevance of improving the quality of information disclosure in accounting statements on expenses caused by the COVID-19 pandemic, as well as the development of a methodology for their accounting. The types of expenses that were not used in accounting, but arose in the activities of almost every enterprise due to the COVID-19 pandemic, are considered. The financial results report has been improved by introducing articles reflecting information on expenses related to the coronavirus pandemic. The information base for generating values for the proposed articles of the report is presented.