During the health emergency brought on by Covid-19, we can observe unexpected practices and behaviours within organizations. The multiple obstacles people are facing to get their job done from home (e.g. physical distance, technological equipment, attention span, support to the community and family members, etc.) are forcing them to reinvent work activities significantly. In-depth reflection is needed to outline the managerial implications and key drivers of this phenomenon.

What is the impact of the COVID-19 crisis (if any) on companies’ financial statements? Should it be recorded on the Financial Statements of 2019 (that are going to be prepared and approved in the first half of 2020) or only in the 2020? What is the impact on the evaluation of a company’s assets, liabilities, inventories, etc.?