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

Abdelkader Kadri

MPRA Paper from University Library of Munich, Germany

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)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022-06-04, Revised 2022-06-01
New Economics Papers: this item is included in nep-acc
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Published in International journal of economic performance 01.05(2022): pp. 351-368

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:114994

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