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

Author

Listed:
  • Kadri Abdelkader

    (Université Abdelhamid Ibn Badis de Mostaganem)

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.

Suggested Citation

  • Kadri Abdelkader, 2022. "The influence of covid-19 on provision measurement given international financial reporting standards," Post-Print hal-03723541, HAL.
    • Handle: RePEc:hal:journl:hal-03723541
    Note: View the original document on HAL open archive server: https://hal.science/hal-03723541
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    File URL: https://hal.science/hal-03723541/document
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    More about this item

    Keywords

    Accounting; Provisions; Obligation; Standards; covid-19 JEL Classification Codes: M41;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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