مجلة دراسات جبائية
Volume 10, Numéro 1, Pages 21-40
2021-07-28
Effect Of The Coronavirus Disease On The Organization And The Measures Taken To Contain It- Including Taxation And Levies Measures-
Authors : Kadri Abdelkader .
Abstract
This study provides a summary of the key considerations that are important when assessing how best to address the effects of the COVID-19 pandemic when managing entities for both the current and future periods impacted by COVID-19. For by means explaining; (i) how COVID-19 impacted and/ or is expected to impact the financial performance, financial position and cash flows of the entity, (ii) how the strategy and targets of the entities have been modified to address the effects of COVID-19 and (iii) measures taken to address and mitigate the impacts of the pandemic on the entity”.
Keywords
entity; performance; difficulties; response; pandemic.
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