Revue Organisation et Travail
Volume 11, Numéro 1, Pages 345-363
2022-05-09
Implications Of The Corona Virus (covid-19) For Financial Reporting, Bmw Case Study
Authors : Lakaf Aicha . Boukerdid Abdelkader .
Abstract
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
Keywords
Coronavirus ; Financial Statements ; International Financial Reporting Standards ; International Accounting Standard 1 ; International Accounting Standard 10
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