The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs

المؤلف

Qadiri, Abd al-Qadir

المصدر

Journal of Economic Studies and Research in Renewable Energies

العدد

المجلد 8، العدد 1 (30 يونيو/حزيران 2021)، ص ص. 301-325، 25ص.

الناشر

جامعة باتنة 1 الحاج لخضر كلية العلوم الاقتصادية و التجارية و علوم التسيير مخبر اقتصاديات الاستثمار في الطاقة المتجددة و استراتيجيات تمويل المناطق النائية

تاريخ النشر

2021-06-30

دولة النشر

الجزائر

عدد الصفحات

25

الموضوع الرئيسي

الاقتصاد
الأمراض

الموضوعات

الملخص EN

This study aims to highlight the most significant economic effects of the (Covid-19) on the sector of economic institutions and its impact on its ability to continue as a going concern, which is a fundamental principle that underlies the preparation of the financial statements under international accounting standards.

Where the study reached several conclusions, the most important of which is the need to carefully consider the uncertainty considerations surrounding the institution's activity when assessing the appropriateness of the going concern assumption for preparing its financial statements.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Qadiri, Abd al-Qadir. 2021. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies،Vol. 8, no. 1, pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Qadiri, Abd al-Qadir. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies Vol. 8, no. 1 (2021), pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Qadiri, Abd al-Qadir. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies. 2021. Vol. 8, no. 1, pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references : p. 325

رقم السجل

BIM-1225296