Revue des Economies financières bancaires et de management
Volume 10, Numéro 1, Pages 316-341

Accounting For The Impact Of Covid-19 On Impairment Of Assets Under Iass

Authors : Kadri Abdelkader .


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.


impairment; assets; accounting; institution; covid-19.