The impact of the corona pandemic on the accounting under international accounting refernce

mohamed_ferres@univ-setif.dz

Abstract

This study aims at evaluating the reaction of the accounting system to the spread of the coronavirus pandemic under international reference. Through describing and analyzing the procedures taken by the  International Accounting Standards Board To accompany the applicants of the international financial reporting In the shade of this exceptional situation as.

                This study coincides with the increasing cases of uncertainty in commercial activities which would affect the suitability of the financial statements relating to the current period, an analytical descriptive approach was adopted in this study Which reached several results, including determining the most prominent accounting estimates affected by the spread of the pandemic, in addition to determining the requirements of the international accounting standard.