Open AccessThe Requirements of International Accounting Standards to Ensure Effectively Apply the Inventory Measurement Requirements Contained In the (Scf) In Light Of the Covid-19
Author(s) -
Abdelkader Kadri
Publication year - 2020
Publication title -
journal of finance and corporate governance
Language(s) - English
Resource type - Journals
eISSN - 2602-5655
pISSN - 2661-7501
DOI - 10.54960/jfcg.v4i1.48
Subject(s) - accounting , covid-19 , sample (material) , value (mathematics) , business , actuarial science , statistics , mathematics , medicine , chemistry , disease , pathology , chromatography , infectious disease (medical specialty)
This article aims to highlight key accounting and financial reporting impacts of COVID-19 to be considered by companies. In that, inventory is selected as a sample for the study, in that this study relied on the descriptive analytical approach, as this study has concluded several results, the most important that the proper accounting treatment of inventory under these-19 used to reduce the carrying value to realizable value.