مجلة الإدارة والتنمية للبحوث والدراسات
Volume 10, Numéro 2, Pages 485-504
2021-12-01

Impact Of Covid-19 On The Classification Of Financial Statement Elements In Accordance With Iass/ifrss



Authors : Kadri Abdelkader .

Abstract

This study discusses key accounting and financial reporting considerations for economic entities related to conditions that may result from the COVID-19 pandemic. The purpose of this study is to highlight some of the key issues to be considered by entities in classification of elements when preparing their financial statements applying IFRS Standards. Ultimately, the study concluded with several important outcomes, whereby the impact of liquidity matters and credit risks arising from Covid-19 on classifying financial assets and liabilities as current and non-current to be the most significant.

Keywords

classification; elements; current; non-current; Covid-19.

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