Accounting for the impact of Covid-19 on impairment of assets under IASs
Author
Source
Revue des Economies Financières Bancaires et de Management
Issue
Vol. 10, Issue 1 (30 Jun. 2021), pp.316-341, 26 p.
Publisher
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study discusses key accounting considerations of impairments for assets related to conditions that may result from the COVID-19 pandemic.
This study provides the key considerations that are important when assessing how best to disclose and measure the effects of the COVID-19 pandemic on the impairments of assets when preparing annual reports.
American Psychological Association (APA)
Qadri, Abd al-Qadir. 2021. Accounting for the impact of Covid-19 on impairment of assets under IASs. Revue des Economies Financières Bancaires et de Management،Vol. 10, no. 1, pp.316-341.
https://search.emarefa.net/detail/BIM-1237585
Modern Language Association (MLA)
Qadri, Abd al-Qadir. Accounting for the impact of Covid-19 on impairment of assets under IASs. Revue des Economies Financières Bancaires et de Management Vol. 10, no. 1 (2021), pp.316-341.
https://search.emarefa.net/detail/BIM-1237585
American Medical Association (AMA)
Qadri, Abd al-Qadir. Accounting for the impact of Covid-19 on impairment of assets under IASs. Revue des Economies Financières Bancaires et de Management. 2021. Vol. 10, no. 1, pp.316-341.
https://search.emarefa.net/detail/BIM-1237585
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 340-341
Record ID
BIM-1237585
