ما مدى تأثير جائحة كورونا (كوفيد - 19 -) على مستقبل المرجعية المحاسبية الدولية-رؤية تحليلية من منظور محاسبي-.
What Is The Impact Of The Corona Pandemic (Covid-19-) On The Future Of The International Accounting Reference - An Analytical Vision From An Accounting Perspective-.
Keywords:
Key words: Corona pandemic (Covid-19-), Accounting Theorizing, International Financial Reporting Standards, International Accounting Bodies, Preparation And Presentation Of Financial .statementsAbstract
This study addressed a major problem centered on the degree of impact of the Corona pandemic
(Covid-19-) on current accounting practices on the one hand, and the future of accounting
reference on the other, by specifying the requirements for preparing and presenting the financial
statement in line with the developments of the current environment in light of the developments in
standards (IAS/IFRS).
The study reached the most important results: the spread of the Corona virus pandemic (Covid-
19-) led to the inability to apply some provisions of international accounting standards in order to
prepare and present financial statements, which requires the necessity of continuity of work on
developing the international accounting reference represented in (IAS/ IFRS) and make it more
responsive to the requirements of the modern business environment.
