عناصر مشابهة
The Impact of Sars-Cov-2 on Events after the Reporting Date
| المصدر: | مجلة دراسات اقتصادية |
|---|---|
| الناشر: |
جامعة زيان عاشور بالجلفة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج16, ع2 |
| محكمة: | نعم |
| الدولة: | الجزائر |
| التاريخ الميلادي: | 2022 |
| الصفحات: | 1 - 16 |
| ISSN: | 2716-8301 |
| رقم MD: | 1340878 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| LEADER | 01645nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2097165 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |a Abdelkader, Kadri |e Author |9 619367 | ||
| 245 | |a The Impact of Sars-Cov-2 on Events after the Reporting Date | ||
| 260 | |b جامعة زيان عاشور بالجلفة |c 2022 |g أوت | ||
| 300 | |a 1 - 16 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a المحاسبة المالية |a التقارير المالية |a المعايير الدولية |a الأزمات العالمية |a جائحة كورونا "كوفيد-19" | ||
| 692 | |b Event |b Sars-Cov-2 |b Accounting |b Adjusted |b Non-Adjusted | ||
| 773 | |4 الاقتصاد |6 Economics |c 001 |e Economic Studies Journal |f Dirāsāt iqtiṣādiyaẗ |l 002 |m مج16, ع2 |o 2442 |s مجلة دراسات اقتصادية |v 016 |x 2716-8301 | ||
| 856 | |u 2442-016-002-001.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1340878 |d 1340878 | ||
