إعداد القوائم المالية وفق معايير المحاسبة الدولية في ظل ظهور فيروس كورونا كوفيد-19

الملخص EN

2020.

The emergence of the Corona virus had a huge impact on the global economy, as its negative effects were numerous and varied according to the different economic sectors that touched it.

This study aims to show the effects of this virus on the elements of the financial statements, in addition to presenting what is included in international accounting standards in terms of processing and disclosure of such unexpected events.

This study concluded that the Corona virus has no effect on the financial statements for the year in which it appeared in 2019, because it is an accounting event that falls within the subsequent events of the financial statements.

We only recommend that the institution seeks to disclose its negative effects on the financial statements, starting with the financial statements for the year 2020.