Adjustment to International Financial Reporting Standards for Tenant in Order to Alleviate the Impact of Cov-19
| المصدر: | مجلة الدراسات التجارية والاقتصادية المعاصرة |
|---|---|
| الناشر: | جامعة ابن خلدون تيارت - الملحقة الجامعية قصر الشلالة |
| المؤلف الرئيسي: | Abdelkader, Kadri (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | جانفي |
| الصفحات: | 58 - 76 |
| DOI: |
10.55624/2382-006-001-003 |
| ISSN: |
2661-7153 |
| رقم MD: | 1358226 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Privileges | Premiums | Tenant | Criteria | Cov-19
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
Several tenants have enjoyed from leasehold privileges in context to counter the covid-19 influence. This research will present an outline of the accounting treatments of International financial reporting criteria and the methods that entities can fully fulfil and keep Conformity with the criteria. This research further intends to learn how to account for those privileges was given to tenants, as such, an array of findings has been amounted, notably, the International Accounting criteria Board has made an alteration to International financial reporting criteria to facilitate it for tenants to account for Cov-19 related leasehold privileges. This research emphasizes only on the variations that will influence tenants as variations to be stemmed from International financial reporting criteria for landlords are insignificant. |
|---|---|
| ISSN: |
2661-7153 |
عناصر مشابهة
-
The Influence of Covid-19 on Provision Measurement Given International Financial Reporting Standards
بواسطة: Abdelkader, Kadri منشور: (2022) -
The Impact of Sars-Cov-2 on Events after the Reporting Date
بواسطة: Abdelkader, Kadri منشور: (2022) -
Improvement to IFRS 16 in Order to Contain the Implications of Cov-2019
بواسطة: Abdelkader, Kadri منشور: (2022) -
Accounting for the Impact of Covid-19 on Impairment of Assets under Lass
بواسطة: Abdelkader, Kadri منشور: (2021) -
The Impact of the COVID-19 Pandemic on the Auditing of Subsequent Events of Financial Lists in Accordance with the International Auditing Standard No. "560"
بواسطة: رشوان، عبدالرحمن محمد سليمان منشور: (2023)
