الأثر المحتمل لكوفيد- 19 على عدم التأكد في القوائم المالية المنشورة

الملخص EN

This study aimed to find out the potential impact of Covid19 pandemic on uncertainty in published financial statements, as well as the treatments and measures that can be used to reduce the impact of this pandemic on the financial statements of the enterprises.

The study concluded through the information collected and analyzed that, there are significant effects of the pandemic on the published financial statements, and they include: The income statement, the financial position statements, and the cash flow statements.

But they vary according to the countries, sectors and activities that are practiced by the businesses.