المجلة الدولية للاداء الاقتصادي
Volume 5, Numéro 1, Pages 351-368
2022-06-04

The Influence Of Covid-19 On Provision Measurement Given International Financial Reporting Standards(en)



Authors : Kadri Abdelkader .

Abstract

This research deals presenting the procedures for accounting measurement of intangible assets in accordance with International Accounting Standard IAS 37 — Provisions, Contingent Liabilities and Contingent Assets. As this article aims to highlight key accounting and financial reporting impacts of COVID-19 to be considered by companies. In that, Provisions are selected as a sample for the study, in that this study relied on the descriptive analytical approach.

Keywords

Accounting; Provisions; Obligation; Standards; covid-19

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