المعالجات المحاسبية لعقود الإيجار بموجب معيار الإبلاغ المالي الدولي IFRS16 في ظل جائحة كورونا (كوفيد-19)‎ : دراسة تحليلية استطلاعية لآراء عينة من الأكاديميين و المهنيين

الملخص EN

The research aims to present the challenges and obstacles that faced the application of the International Financial Reporting Standard IFRS 16 "Lease Contracts", especially with regard to addressing the change in payments resulting from the spread of (Covid-19), and for the purpose of achieving the goal of the research, the researchers relied on the inductive approach using the descriptive method through dependence.

On what is available from Arab and foreign sources, as well as on the deductive approach by relying on the analytical method by analyzing the results of a questionnaire that was distributed to a sample of academics and professionals using the statistical program SPSS, and the research concluded that the spread of (Covid-19) as an epidemic And a global pandemic created a complexity in the application of IFRS 16 requirements, and the researchers recommended exempting tenants from assessing changes in payments resulting from the (Covid-19) pandemic, as it was an amendment to the lease contract, according to the proposal of the International Accounting Standards Board.