The Impact of Sars-Cov-2 on Events after the Reporting Date
| المصدر: | مجلة دراسات اقتصادية |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة |
| المؤلف الرئيسي: | Abdelkader, Kadri (Author) |
| المجلد/العدد: | مج16, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | أوت |
| الصفحات: | 1 - 16 |
| ISSN: |
2716-8301 |
| رقم MD: | 1340878 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Event | Sars-Cov-2 | Accounting | Adjusted | Non-Adjusted
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
The issue addressed by this study is to what extent anything that happens between the entity’s end of the reporting period and the date the financial statements are authorised for issue should be reflected in those financial statements, since the onset of the Sars-CoV-2 crisis. The study distinguishes between events that provide information about the state of the entity existing at the end of the reporting period (adjusted subsequent events) and those that concern the next financial period (non-adjusted subsequent events). As this study is concluded to that the effects of the COVID- 19 should be considered as a non adjusting event for the December 31, 2019 proforma financial statements. |
|---|---|
| ISSN: |
2716-8301 |
عناصر مشابهة
-
Improvement to IFRS 16 in Order to Contain the Implications of Cov-2019
بواسطة: Abdelkader, Kadri منشور: (2022) -
Adjustment to International Financial Reporting Standards for Tenant in Order to Alleviate the Impact of Cov-19
بواسطة: Abdelkader, Kadri منشور: (2023) -
The Influence of Covid-19 on Provision Measurement Given International Financial Reporting Standards
بواسطة: Abdelkader, Kadri منشور: (2022) -
Accounting for the Impact of Covid-19 on Impairment of Assets under Lass
بواسطة: Abdelkader, Kadri منشور: (2021) -
تصور مقترح للسياسات التعليمية بالجامعات المصرية في ظل أزمة جائحة فيروس كورونا المستجد SARS-COV2
بواسطة: محمد، ثناء هاشم محمد منشور: (2021)
