دور معايير الإبلاغ المالي الدولية في معالجة المشاكل المحاسبية المستجدة إثر انتشار جائحة فيروس كورونا المستجد Covid-19

الملخص EN

The world’s economies, whether weak or strong, face negative impacts related to the outbreak of the new Corona Virus (COVID-19) pandemic, as it has not been spared even the accounting field from it.

we targeted through our study the role of international financial reporting standards in resolving ambiguity on how to address emerging accounting problems following the spread of this pandemic using the descriptive and deductive method, we reached to define the paragraphs specified in the international financial reporting standards concerned with treating these problems.