Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16
Joint Authors
Akkush, Muhammad Amin
Miftahi, Muhammad
Source
Issue
Vol. 16, Issue 2 (31 Dec. 2021), pp.10-27, 18 p.
Publisher
Université Blida 2-Lounici Ali Faculte des Sciences Economiques et Commerciales et de Gestion
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Topics
- National accounting
- Rent
- Leases
- International accounting standard
- International accounting
- International Accounting Standards Board
Abstract AR
تهدف هذه الدراسة إلى تسليط الضوءعلى عقود الإيجار حسب معيار التقرير المالي رقم 16، و المشاكل المحاسبية المتعلقة بها في ظل تفشي جائحة "كوفيد 19"، و كذا استجابة مجلس معايير المحاسبة الدولية لتلك المشاكل من خلال في ذات المعيار، حيث خلصت الدراسة إلى أن هاته التعديلات كانت حاجة ملحة بالنظر إلى الصعوبات التي تواجه المستأجرين، و هذا لتمكينهم من الاستمرار في تقديم معلومات مالية مفيدة حول عقود الإيجار.
Abstract EN
This study aims to shed light on lease contracts under "IFRS16", and its related accounting problems in light of the "Covid-19" pandemic outbreak, as well as the response of the International Accounting Standards Board "IASB" to these problems through amendments to this standard.
The study concluded that these amendments were an urgent need considering the difficulties facing lessees, and that to enable them to continue providing useful financial information about lease contracts.
American Psychological Association (APA)
Akkush, Muhammad Amin& Miftahi, Muhammad. 2021. Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16. Recherches Économiques،Vol. 16, no. 2, pp.10-27.
https://search.emarefa.net/detail/BIM-1303385
Modern Language Association (MLA)
Akkush, Muhammad Amin& Miftahi, Muhammad. Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16. Recherches Économiques Vol. 16, no. 2 (2021), pp.10-27.
https://search.emarefa.net/detail/BIM-1303385
American Medical Association (AMA)
Akkush, Muhammad Amin& Miftahi, Muhammad. Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16. Recherches Économiques. 2021. Vol. 16, no. 2, pp.10-27.
https://search.emarefa.net/detail/BIM-1303385
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1303385
