Reflection of post-pandemic changes in financial statements

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Date
2023
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Ivane Javakhishvili Tbilisi State University Press
Abstract
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.
Description
1. Marina Maisuradze, Mariam Vardiashvili. (2022). Some Issues of Preparation and Submission of Financial Statements in the Conditions of COVID - 19. Economics and Business. doi:https://doi.org/10.56079/20221/4 2. Deloitte. (2021, February 12). iasplus.com. Retrieved from https://www.iasplus.com/en/news/2021/02/ias-8. 3. Deloitte. (2023, January 27). deloitte.com. Retrieved from https://www2.deloitte.com/be/en/pages/audit/articles/ifrs-adopted-by-eu-2022.html. 4. EY. (2022, june 23). ey.com. Retrieved from https://www.ey.com/en_gl/ifrs-technical-resources/applying-ifrsaccounting- for-rent-concessions-updated-june-2022. 5. EY. (2023, January 17). ey.com. Retrieved from https://www.ey.com/en_pl/ifrs-technical-resources/ifrs-updatestandards- and-interpretations-in-issue-31-december-2022. 6. IFRS. (2022, October 20). ifrs.org. Retrieved from https://www.ifrs.org/news-andevents/ updates/iasb/2022/iasb-update-october-2022/. 7. IFRS. (2022, September 22). ifrs.org. Retrieved from https://www.ifrs.org/news-andevents/ updates/iasb/2022/iasb-update-september-2022/. 8. IFRS. (2022, December 13). ifrs.org. Retrieved from https://www.ifrs.org/projects/work-plan/goodwill-andimpairment/. 9. L Sabauri. (2021). COVID-19 PANDEMIC CORONOMICAL CRISIS. Economics and Business, 134-147. 10. Sabauri L., Kvatashidze N. (2022). Impact of the COVID-19 Pandemic on the Preparation of Financial Statements. International Scientific Conference Dedicated to the Establishment of the University 100th Anniversary of the Faculty of Economics and Business; (pp. 275-282). Tbilisi: Ivane Javakhishvili Tbilisi State University; ISBN 978- 9941-491-70-2.
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Citation
Conference Proceedings: "The World Economy in the Post-Pandemic Period: Implications and Challenges", Tbilisi, 2023, pp. 203-209
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