Le Manager
Volume 8, Numéro 2, Pages 302-318

The Covid-19 Impact On Accounting And The Solutions Proposed By The International Financial Reporting Standards For Pandemic-related Problems

Authors : Saker Meriem . Benmetir Hamza . Derahmoun Hilal .


The whole world was affected by the pandemic of the new Corona virus, including in this field of economics, as accounting was not escaped from the impact of this virus, which created new accounting problems Accordingly, we aimed through these research papers to determine the impact of COVID-19 on accounting and the solutions proposed by the international financial reporting standards to solve the problems associated with the outbreak of this pandemic, using the descriptive and deductive methods, We extracted the most important paragraphs from the international financial reporting standards that address emerging accounting problems associated with the pandemic.


Corona virus ; International financial reporting standards ; , Accounting problems ; pandemic ; Accounting