The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs
Author
Source
Journal of Economic Studies and Research in Renewable Energies
Issue
Vol. 8, Issue 1 (30 Jun. 2021), pp.301-325, 25 p.
Publisher
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
25
Main Subjects
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