COVID 19 pandemic and its impact on revenue recognition (COVID 19 პანდემია და მისი გავლენა შემოსავლების აღიარებაზე)

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dc.contributor.authorVardiashvili (ვარდიაშვილი), Mariam (მარიამ)
dc.contributor.authorMaisuradze (მაისურაძე), Marina (მარინა)
dc.date.accessioned2022-04-18T12:00:20Z
dc.date.available2022-04-18T12:00:20Z
dc.date.issued2022
dc.description1. ფასს 15 „ამონაგები მომხმარებლებთან გაფორმებული ხელშეკრულებებიდან https://saras.gov.ge/ka/Ifrs/Pdf/515; 2. ფასს 9 - ფინანსური ინსტრუმენტები; https://saras.gov.ge/ka/Ifrs/Pdf/509 3. Accounting Considerations Related to Coronavirus Disease 2019, IFRS in Focus, March 2020, file:///C:/Users/Mariami/Downloads/ifrs-in-focus-covid.pdf 4. 3. APPLICATION OF IFRS STANDARDS IN LIGHT OF THE CORONAVIRUS DISEASE (COVID-19) UNCERTAINTY IFRS 15 Revenue from Contracts with Customers; April 2020; https://www.accountancysa.org.za 5. Особенности учета по МСФО в условиях пандемии коронавирусного заболевания; Ноябрь 2020 года; https://assets.ey.com 6. Руслана Віліївна. Київ, 23.04. 2020; COVID – 19 VS Міжнародні стандарти фінансової звітності; https://www.apu.com.ua › uploads › 2019/11en_US
dc.description.abstractThere is no doubt that the scale and speed of the coronavirus impact on the world economy is unprecedented. As COVID-19 continues to develop rapidly, entities should consider whether events have occurred that have had a material impact on the financial statements. With regard to revenue recognition, when dealing with situations and circumstances such as a crisis caused by a pandemic, this may call into question the ability of organizations to comply with the terms of the contracts. Companies therefore need to re-evaluate their ability to receive cash flow related to contracts. When recognizing revenue, businesses may need significant judgment and reassessment of variable payments, in order to determine the impact of pandemic uncertainties. In addition, the accounting and disclosure of current and future contracts can also be affected by decisions made in response to a pandemic, such as contract changes, benefits for customers who have difficulties in repayments, price revisions, etc.en_US
dc.identifier.citationInternational Scientific Conference Dedicated to the Establishment of the University and the 100th Anniversary of the Faculty of Economics and Business “Covid 19 Pandemic and Economics”, Tbilisi, 2022, pp. 121-127en_US
dc.identifier.isbn978-9941-491-70-2
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/1440
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectამონაგები, სახელშეკრულებო აქტივი, ცვალებადი ანაზღაურება, კონტრაქტიen_US
dc.titleCOVID 19 pandemic and its impact on revenue recognition (COVID 19 პანდემია და მისი გავლენა შემოსავლების აღიარებაზე)en_US
dc.typeArticleen_US
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