آثار انتشار فيروس كورونا المستجد (كوفيد -19)‎ على إعداد القوائم المالية و عروض النتائج للشركات : هيئة أسواق المال-الكويت-أنموذجا

Abstract EN

Our research aimed to identify the impact of crises and in the preparation of the financial statements and the presentations of results for companies, and among these crises lies in the spread of Coronavirus (Covid-19(, as sought from the Study Finding Treatments for Post-Financial Statement Prepared events in accordance with the International Accounting Standard (10) for post-Standard International Events No (01).

The two researchers followed the deductive approach to identify the impact of the virus on the preparation of financial statements, and the inductive approach was also used in reviewing the financial data and statements of the Capital Markets Authority in - Kuwait - after the outbreak of the virus, and among the conclusions that were drawn is that for companies Financial statements that were prepared and the negative effects of the virus that followed is a subsequent event that does not require modification, and these companies must ensure ability to continue.