The influence of covid-19 on provision measurement given international financial reporting standards

Abdelkader Kadri
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Abdelkader Kadri: University of Mostaganem (Algeria)

IJEP, 2022, vol. 5, issue 1, Page : 351-368

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 (search for similar items in EconPapers)
Date: 2022
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