دراسات اقتصادية
Volume 16, Numéro 2, Pages 01-16
2022-08-01
The Impact Of Sars-cov-2 On Events After The Reporting Date
Authors : Kadri Abdelkader .
Abstract
The issue addressed by this study is to what extent anything that happens between the entity’s end of the reporting period and the date the financial statements are authorised for issue should be reflected in those financial statements, since the onset of the Sars-CoV-2 crisis. The study distinguishes between events that provide information about the state of the entity existing at the end of the reporting period (adjusted subsequent events) and those that concern the next financial period (non-adjusted subsequent events). As this study is concluded to that the effects of the COVID - 19 should be considered as a non adjusting event for the December 31, 2019 proforma financial statements.
Keywords
event; Sars-CoV-2; accounting; adjusted; non-adjusted
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
عبد الرحمن محمد الرشوان
.
محمد غانم أبو مصطفى
.
ص 11-31.
