Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers
Author
Source
Journal of Economic Growth and Entrepreneurship
Issue
Vol. 4, Issue 5 (s) (30 Jun. 2021), pp.38-49, 12 p.
Publisher
University Ahmad Draia Spatial and entrepreneurial development studies laboratory
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Topics
- National accounting
- Financial statements
- International accounting standard
- Accounting measurement
- International accounting
Abstract EN
This research deals presenting the procedures for accounting measurement of inventories in accordance with International Accounting Standard IAS 2 —, Inventories.
This study also aims to highlight the key implications of covid - 19 on preparing financial reports that should mindful by companies producing covid-19 vaccine with regard to the inventory item.
Ultimately, we reached a conclusion that indicates that vaccine manufacturers in the Covid-19 period are subjected to abnormal operating conditions, which requires them to apply particular accounting procedures with regard to measuring the inventory of vaccines in the financial statements.
American Psychological Association (APA)
Qadri, Abd al-Qadir. 2021. Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers. Journal of Economic Growth and Entrepreneurship،Vol. 4, no. 5 (s), pp.38-49.
https://search.emarefa.net/detail/BIM-1312404
Modern Language Association (MLA)
Qadri, Abd al-Qadir. Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers. Journal of Economic Growth and Entrepreneurship Vol. 4, no. 5 (Special Issue) (Jun. 2021), pp.38-49.
https://search.emarefa.net/detail/BIM-1312404
American Medical Association (AMA)
Qadri, Abd al-Qadir. Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers. Journal of Economic Growth and Entrepreneurship. 2021. Vol. 4, no. 5 (s), pp.38-49.
https://search.emarefa.net/detail/BIM-1312404
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1312404