Implications of the corona virus (covid-19) for financial reporting: BMW case study
Other Title(s)
تداعيات فيروس كورونا (كوفيد- 19) على التقارير المالية: دراسة حالة بي إم دبليو
Joint Authors
Lakaf, Aisha
Bu Kardid, Abd al-Qadir
Source
Issue
Vol. 11, Issue 1 (31 Mar. 2022), pp.345-363, 19 p.
Publisher
Publication Date
2022-03-31
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Topics
- National accounting
- Financial statements
- International finance
- Case studies
- International standards
- International accounting standard
- International accounting
- Negativity bias
Abstract EN
This study highlights the impact of crises on the preparation of financial reports for companies, and from these crises the current crisis represented by the emerging corona virus (Covid-19), and to reduce its economic effects, those interested in it field rushed to develop solutions and introduce new mechanisms and procedures to exclude its epidemiological effects.
On the financial results and among these procedures is what has been declared in the International Accounting Standard (10) regarding events after the reporting period, and the most important statement of International Standard No.
(01) on the continuity of the company, and among the conclusions drawn from the companies that have prepared the financial reports and the negative effects of the virus that followed is a subsequent event that does not require no modification, and these companies must ensure their ability to continue
American Psychological Association (APA)
Lakaf, Aisha& Bu Kardid, Abd al-Qadir. 2022. Implications of the corona virus (covid-19) for financial reporting: BMW case study. Revue Organisation et Travail،Vol. 11, no. 1, pp.345-363.
https://search.emarefa.net/detail/BIM-1384882
Modern Language Association (MLA)
Lakaf, Aisha& Bu Kardid, Abd al-Qadir. Implications of the corona virus (covid-19) for financial reporting: BMW case study. Revue Organisation et Travail Vol. 11, no. 1 (Mar. 2022), pp.345-363.
https://search.emarefa.net/detail/BIM-1384882
American Medical Association (AMA)
Lakaf, Aisha& Bu Kardid, Abd al-Qadir. Implications of the corona virus (covid-19) for financial reporting: BMW case study. Revue Organisation et Travail. 2022. Vol. 11, no. 1, pp.345-363.
https://search.emarefa.net/detail/BIM-1384882
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1384882