تداعيات الأزمات و النوازل المجتمعية على الممارسات المحاسبية فيروس كورونا (COVID-19)‎ أنموذجا : دراسة نظرية تحليلية

الملخص EN

The research aims to explain the repercussions of crises and newly created community issues in the accounting work practices and the accounting profession.

Among these issues are the emergency events that worsened in the beginning of the year 2020.

Represented by the spread of coronavirus and its global economic effects that were reflected in accounting practices as a profession.

As well as in the accounting rules and procedures adopted.

Perhaps the most important of these procedures by recognizing and disclosing subsequent events within the (IAS10) standard.

As these effects were considered as non-adjusting events for the financial reports prepared on December 31, 2019, given that the virus spread crisis was not known of affect in the date of the preparation of these reports.

On the other hand, it will be taken up the mandatory extent of adopting the (IFRA9) standard was considered based on fair value.

In addition the effects that followed by changes and modifications in the practices of the accountant profession and the auditor in terms of accounting decline, and the weak scope of the auditor's work in collecting the evidence necessary to give Neutral technical opinion.