Con el atINFORMA que adjuntamos completamos el análisis de las principales implicaciones contables de la caída de actividad como consecuencia de la COVID-19 y de las medidas adoptadas.
La aparición de la COVID-19 y la consiguiente declaración del estado de alarma provocaron la paralización de la actividad de algunas empresas y sectores, y la adopción de medidas extraordinarias tales como la exoneración de las cuotas de Seguridad Social de los trabajadores en ERTEs, la línea de avales para la obtención de financiación, la moratoria o reducción de cuotas de arrendamiento, etc. Todo ello puede tener incidencia, desde el punto de vista contable y fiscal, en la formulación de las cuentas anuales del ejercicio 2020.
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