Reflection of post-pandemic changes in financial statements

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Ivane Javakhishvili Tbilisi State University Press
The article discusses the changes made by the International Accounting Standards Board (IASB) in the post-pandemic period to the International Financial Reporting Standards and the new challenges of the Board. It also analyzes the impact of the changes on the information in the financial statements. Namely, the changes in the following standards are discussed: IAS 1; 16, 37; 39; IFRS 3; 7; 9; 16.
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Conference Proceedings: "The World Economy in the Post-Pandemic Period: Implications and Challenges", Tbilisi, 2023, pp. 203-209