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The purpose of the article „Presentation of the Coronavirus pandemic in financial statements of entities for the year 2019 and prevention of fraud“ is to substantiate the possible options for reflecting the effects of COVID-19 in the financial statements for 2019 and to suggest preventive measures against fraud. In this connection, the Coronavirus pandemic is defined as a material, non-adjusting event for the financial statements as at 31.12.2019. This is to be disclosed in the notes, if management has approved...