Presentación de los efectos de la COVID-19 en los informes anuales de las empresas cotizadas españolas

Résumé

The medical and economic crisis caused by the coronavirus has repercussions in the accounting, as information on its effects must be included in the Annual Reports. This work analyzes the way in which the IBEX 35 companies have expressed the effects of the pandemic in the Annual Reports for the accounting years 2019 and 2020, analyzed respectively in chapter 3 and 4. For this, recurrence, location and exposed contents are analyzed. For recurrence, the number of groups that offer information about it is observed, while for the location is used the document of the Annual Reports that collects it. To present the contents of the Annual Reports, two types are identified: on the one hand, those that offer general non-accounting information of the economic and social effects of the pandemic on the economy and the company, and on the other, the detailed accounting effects that the group has considered that it influences each component of the Annual Reports. Before there, is an introductory section and a first section where the accounting items that are most affected by an economic and business crisis, such as the current one, are theoretically analyzed. The main conclusion is that the IBEX 35 business groups have offered multiple and varied information on the general effects of the pandemic on their activities, but very little, scarcely detailed, and almost nothing quantified, on the accounting items that have been affected.