The influence of covid-19 on provision measurement given international financial reporting standards
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 C...
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| Format: | Article |
| Language: | Arabic |
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University of Boumerdes
2022-06-01
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| Series: | المجلة الدولية للأداء الاقتصادي |
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| Online Access: | https://ijep.dz/index.php/IJEP/article/view/95 |
| Summary: | 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.
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| ISSN: | 2661-7161 2716-9073 |