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الرئيسية > Accounting Implications for (C...>الوصف

Accounting Implications for (Covid-19): Measuring the Impairment of Non-Current Assets in Accordance with IAS (36)

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Al-Khafaji, Ali Abbas Kareem (Author)
مؤلفين آخرين: Al-Adbani, Hazem Nasser Hussein (Co-Author)
المجلد/العدد: مج23, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2021
الصفحات: 1 - 17
ISSN: 1816-9171
رقم MD: 1235168
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة الدولية | فيروس كورونا "كوفيد-19" | المؤسسات الاقتصادية | العراق
كلمات المؤلف المفتاحية:
Accounting Standard (36) | Covid-19 | Impairment of Assets | Fair Value, Value in Use
رابط المحتوى:

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المستخلص: The aim of the study is to measure the impact of (Covid-19) on economic units, and the accompanying fluctuations in global markets, which in turn are reflected on the market value of most of them. The study targeted companies (Baghdad for the manufacture of packaging materials and Asiacell for Communications) to measure the extent to which they are affected by the Corona pandemic. The growth rate of cash inflows and outflows has been used to measure future cash flows. The researchers concluded that the Corona epidemic has varying effects on economic units. This led to economic recovery in some of them and stagnation and depression in others, which led to the deterioration of their market value, and the emergence of indicators of the impairment in the value of non-current assets. The study recommended the necessity of applying International Accounting Standard No. (36) to reach the real value of these assets.
ISSN: 1816-9171

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