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

Abstract

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.