Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers

الملخص EN

This research deals presenting the procedures for accounting measurement of inventories in accordance with International Accounting Standard IAS 2 —, Inventories.

This study also aims to highlight the key implications of covid - 19 on preparing financial reports that should mindful by companies producing covid-19 vaccine with regard to the inventory item.

Ultimately, we reached a conclusion that indicates that vaccine manufacturers in the Covid-19 period are subjected to abnormal operating conditions, which requires them to apply particular accounting procedures with regard to measuring the inventory of vaccines in the financial statements.