Please use this identifier to cite or link to this item: http://dspace.univ-tiaret.dz:80/handle/123456789/9469
Title: Adjustment To International Financial Reporting Standards For Tenant In Order To Alleviate The Impact Of Cov-19
Authors: Kadri, Abdelkader .
Keywords: privileges
premiums
tenant
criteria
Cov-19
Issue Date: 15-ينا-2023
Publisher: FACULTE DES SCIENCES ECONOMIQUES , SCIENCES COMMERCIALES ET SCIENCES DE GESTION
Citation: https://www.asjp.cerist.dz/en/article/213775
Series/Report no.: مجلة الدراسات التجارية والاقتصادية المعاصرة المجلد 6 العدد 1;
Abstract: Several tenants have enjoyed from leasehold privileges in context to Counter the covid-19 influence. This research will present an outline of the accounting treatments of International financial reporting criteria and the methods that entities can fully fulfil and keep Conformity with the criteria. This research further intends to learn how to account for those privileges was given to tenants, as such, an array of findings has been amounted, notably, the International Accounting criteria Board has made an alteration to International financial reporting criteria to facilitate it for tenants to account for Cov-19 related leasehold privileges. This research emphasizes only on the variations that will influence tenants as variations to be stemmed from International financial reporting criteria for landlords are insignificant.
URI: http://dspace.univ-tiaret.dz:80/handle/123456789/9469
Appears in Collections:volume 06



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