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

Kadri Abdelkader ()
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Kadri Abdelkader: Université Abdelhamid Ibn Badis de Mostaganem

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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 JEL Classification Codes: M41 (search for similar items in EconPapers)
Date: 2022-06-04
New Economics Papers: this item is included in nep-acc
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Published in International Journal of Economic Performance - المجلة الدولية للأداء الاقتصادي, 2022

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03723541

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