TRENDS OF DEVELOPMENT OF FINANCIAL AND ECONOMIC ACTIVITY OF ENTREPRENEURIAL STRUCTURES DURING THE PERIOD OF QUARANTINE RESTRICTIONS

Abstract

To Both general and special methods of cognition were used in the study: system analysis, structural and func- tional method, comparison, synthesis, deduction, logical research, graphical way of presenting information.study the impact of quarantine restrictions on the fi nancial and economic performance of business structures.The study revealed the impact of quarantine restrictions due to COVID-19 on the fi nancial and economic activities of business structures and studied trends in the industry. A fi nancial and economic analysis of the activity of enterprises, leaders of the international market in the chosen fi eld of research is carried out. The data in the forecasts for the following periods have been adjusted to take into account the following factors: recognition of assets in the form of rights of use, separation of lease obligations, transfer of lease costs from operating expenses and depreciation assets in the form of rights of use. This made it possible to study the further development of new tools and their impact on future fi nancial and economic performance of enterprises in quarantine conditions.