The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs

Author

Qadiri, Abd al-Qadir

Source

Journal of Economic Studies and Research in Renewable Energies

Issue

Vol. 8, Issue 1 (30 Jun. 2021), pp.301-325, 25 p.

Publisher

Université Batna 1 Hadj Lakhdar Faculté des Sciences Economiques Commerciales et des Sciences de Gestion Laboratorie Des Énergies Renouvelables et Stratégies de Financement des Zones Éloignée

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

25

Main Topic

Economy
Diseases

Topics

Abstract EN

This study aims to highlight the most significant economic effects of the (Covid-19) on the sector of economic institutions and its impact on its ability to continue as a going concern, which is a fundamental principle that underlies the preparation of the financial statements under international accounting standards.

Where the study reached several conclusions, the most important of which is the need to carefully consider the uncertainty considerations surrounding the institution's activity when assessing the appropriateness of the going concern assumption for preparing its financial statements.

American Psychological Association (APA)

Qadiri, Abd al-Qadir. 2021. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies،Vol. 8, no. 1, pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

Modern Language Association (MLA)

Qadiri, Abd al-Qadir. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies Vol. 8, no. 1 (2021), pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

American Medical Association (AMA)

Qadiri, Abd al-Qadir. The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs. Journal of Economic Studies and Research in Renewable Energies. 2021. Vol. 8, no. 1, pp.301-325.
https://search.emarefa.net/detail/BIM-1225296

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 325

Record ID

BIM-1225296