مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 6, Numéro 1, Pages 58-76
2023-01-15

Adjustment To International Financial Reporting Standards For Tenant In Order To Alleviate The Impact Of Cov-19



Authors : Kadri Abdelkader .

Abstract

Several tenants have enjoyed from leasehold privileges in context to Counter the covid-19 influence. This research will present an outline of the accounting treatments of International financial reporting criteria and the methods that entities can fully fulfil and keep Conformity with the criteria. This research further intends to learn how to account for those privileges was given to tenants, as such, an array of findings has been amounted, notably, the International Accounting criteria Board has made an alteration to International financial reporting criteria to facilitate it for tenants to account for Cov-19 related leasehold privileges. This research emphasizes only on the variations that will influence tenants as variations to be stemmed from International financial reporting criteria for landlords are insignificant.

Keywords

privileges; premiums; tenant; criteria; Cov-19

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