الانعكاسات و الآثار المحاسبية لأزمة فيروس كورونا (COVID-19)‎ : رؤية تحليلية من منظور محاسبي

الملخص EN

The research aimed to study and analyze the reality of the spread of the Corona virus and the most important procedures followed.

The research also aims to identify the reflections and accounting implication of the Corona virus and the procedures followed during that crisis.

A negative impact of the corona virus crisis on the state budget, and this is represented by a decrease in the planned resources side, and an increase in the uses side than planned, which is reflected on the deficit of the state budget, as the most important accounting effects of the corona virus crisis are in the impact on The fair value used in the measurement in this period, as well as the impact on the threat of imposing continuity, and the possibility of the crisis impacting on subsequent budget events, and the effect on the items of the income statement and cash flow statement, and the study also found that there is a significant impact of this crisis on the disclosure function, as this crisis requires More corporate disclosure.