Bài báo khoa học

The Covid-19 pandemic first appeared in Vietnam in January 2020 and has since spread to all provinces and cities nationwide. The Covid-19 pandemic has had a strong impact on the socio-economic activities, in which, enterprises’ business activities are most clearly affected, which directly affects accounting. Analyzing the impacts of the Covid-19 pandemic on the accounting apparatus, accounting processing and information disclosure, the article makes some recommendations for accounting activities in particular and enterprises in general to overcome difficulties caused by the Covid-19 pandemic.