مجلة النمو الاقتصادي والمقاولاتية
Volume 6, Numéro 5, Pages 38-49

Inventory Measurement In Accordance With Iass Under The Corona Crisis - Particular Considerations For Covid-19 Vaccine Manufacturers-

Authors : Kadri Abdelkader .

Abstract

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.

Keywords

Accounting, Inventory, Company, vaccine, covid-19