The influence of covid-19 on provision measurement given international financial reporting standards

Kadri, Abdelkader (2022): The influence of covid-19 on provision measurement given international financial reporting standards. Published in: International journal of economic performance , Vol. 05, No. 01 (4 June 2022): pp. 351-368.

Abstract

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: accounting; provisions; obligation; standards; covid-19
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

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