IDEAS home Printed from https://ideas.repec.org/a/bjm/ijep00/v5y2022i1id95.html

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

Author

Listed:
  • Abdelkader KADRI

    (University of Mostaganem (Algeria))

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

  • Abdelkader KADRI, 2022. "The influence of covid-19 on provision measurement given international financial reporting standards," International Journal of Economic Performance (IJEP), ALPEC The performance of Algerian economic institutions in light of international economic mobility , Boumerdes University, vol. 5(1), pages :351-368, June.
    • Handle: RePEc:bjm:ijep00:v:5:y:2022:i:1:id:95
    as

    Download full text from publisher

    File URL: https://ijep.dz/index.php/IJEP/article/view/95
    File Function: Abstract page
    Download Restriction: no
    File URL: https://ijep.dz/index.php/IJEP/article/download/95/90
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjm:ijep00:v:5:y:2022:i:1:id:95. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: BOUZID Ahmed (email available below). General contact details of provider: https://ijep.dz/index.php/IJEP .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.