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 |
| Subjects: | |
| Online Access: | https://ijep.dz/index.php/IJEP/article/view/95 |
| _version_ | 1797388983694524416 |
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| author | Abdelkader KADRI |
| author_facet | Abdelkader KADRI |
| author_sort | Abdelkader KADRI |
| collection | DOAJ |
| description |
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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| first_indexed | 2024-03-08T22:48:39Z |
| format | Article |
| id | doaj.art-e23a76db533a4519b6f1008aa6765101 |
| institution | Directory Open Access Journal |
| issn | 2661-7161 2716-9073 |
| language | Arabic |
| last_indexed | 2024-03-08T22:48:39Z |
| publishDate | 2022-06-01 |
| publisher | University of Boumerdes |
| record_format | Article |
| series | المجلة الدولية للأداء الاقتصادي |
| spelling | doaj.art-e23a76db533a4519b6f1008aa67651012023-12-16T17:54:35ZaraUniversity of Boumerdesالمجلة الدولية للأداء الاقتصادي2661-71612716-90732022-06-0151The influence of covid-19 on provision measurement given international financial reporting standardsAbdelkader KADRI0University of Mostaganem (Algeria) 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. https://ijep.dz/index.php/IJEP/article/view/95AccountingProvisionsObligationStandardscovid-19 |
| spellingShingle | Abdelkader KADRI The influence of covid-19 on provision measurement given international financial reporting standards المجلة الدولية للأداء الاقتصادي Accounting Provisions Obligation Standards covid-19 |
| title | The influence of covid-19 on provision measurement given international financial reporting standards |
| title_full | The influence of covid-19 on provision measurement given international financial reporting standards |
| title_fullStr | The influence of covid-19 on provision measurement given international financial reporting standards |
| title_full_unstemmed | The influence of covid-19 on provision measurement given international financial reporting standards |
| title_short | The influence of covid-19 on provision measurement given international financial reporting standards |
| title_sort | influence of covid 19 on provision measurement given international financial reporting standards |
| topic | Accounting Provisions Obligation Standards covid-19 |
| url | https://ijep.dz/index.php/IJEP/article/view/95 |
| work_keys_str_mv | AT abdelkaderkadri theinfluenceofcovid19onprovisionmeasurementgiveninternationalfinancialreportingstandards AT abdelkaderkadri influenceofcovid19onprovisionmeasurementgiveninternationalfinancialreportingstandards |