الآثار المتوقعة على القوائم المالية وفق متطلبات المعيار المحاسبي الدولي (10)‎ في ظل أزمة فيروس كورونا : دراسة تحليلية

الملخص EN

The appearance of the corona virus affected the global economy and its effects varied according to the nature of companies and may reach in some sectors to the declaration of bankruptcy, as those interested in this field began to develop solutions to reduce its economic effects, as well as finding remedies for events after the date of preparing the financial statements, this is what the international standard (10) treat it, and from here the research problem came.

is the financial statements modified or are changes only disclosed, and the research aims to find treatments for the events following the date of preparing the financial statements, and among the conclusions is that the effects left by the virus should be disclosed on financial statements such as low assets, low share prices and stopping production, as well as ensuring the appropriateness of continuity assumption.