Preparation and submission of accounting financial statements in the context of a pandemic

The relevance of the issue raised in this article of the preparation and delivery of financial statements during the pandemic of a new coronavirus infection cannot be underestimated, because all economic entities have faced it. When switching to the remote access mode of operation, the problem of compiling and submitting reports to the bodies of the Federal Tax Service arises. But due to the fact that, starting from the financial statements for 2019, financial statements are submitted only to the bodies of the Federal Tax Service and only in the form of an electronic document, the solution to this problem is greatly facilitated. In addition, Decree of the Government of the Russian Federation of 02.04.2020 No. 409 «On measures to ensure the sustainable development of the economy» determined that the submission of reports for 2019 is shifted by three months. However, later it was clarified that the new deadline does not apply to all organizations, but only to those who do not submit reports to the GIRBO. Organizations affected by the possibility of a later deadline were forced to switch to remote work mode. This complicated the fulfillment of the tasks facing the accountant, and to solve the difficulties that have arisen, various softwares are offered for accounting and reporting, as well as for electronic document management.