Impact de la crise Covid-19 sur le reporting financier dans le contexte Algérien

الملخص EN

This article aims to relate the economic effects of the Covid-19 crisis on the financial reporting of economic entities since the subsequent development of this crisis, its durations and its impacts cannot be predicted, which forces the preparers of the financial statements as well as the auditors to regularly assess the consequences of this crisis on the activity of the entity in accordance with accounting and auditing standards and provide all the relevant information on the interim and manual report