محاسبة الإيرادات من العقود مع العملاء وفق المعايير الدولية للتقارير المالية اعتبارات تفشي جائحة كوفيد-19

الملخص EN

This study aims to highlight the general International Financial Reporting Standard principles to revenue recognition for contracts with customers, that need to be considered by financial statements preparers in light of the unprecedented conditions of uncertainty associated with the pandemic of Covid-19.

Some results have been achieved, the most important one is that companies may face significant challenges in selecting appropriate assumptions and developing reliable estimates.

Thus, care should be taken when dealing with uncertainty to disclose judgements and changes in laws and estimates that affect the determination of the amount and timing of revenue from customer contracts.