Reflection of post-pandemic changes in financial statements

Simple item page
dc.contributor.authorSabauri, Levan
dc.contributor.authorKvatashidze, Nadezhda
dc.contributor.authorKhorava, Anzheli
dc.contributor.authorGogrichiani, Zeinab
dc.date.accessioned2024-01-22T12:56:42Z
dc.date.available2024-01-22T12:56:42Z
dc.date.issued2023
dc.description1. 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.
dc.description.abstractThe 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.
dc.identifier.citationConference Proceedings: "The World Economy in the Post-Pandemic Period: Implications and Challenges", Tbilisi, 2023, pp. 203-209
dc.identifier.isbn978-9941-36-111-1
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/2368
dc.language.isoother
dc.publisherIvane Javakhishvili Tbilisi State University Press
dc.titleReflection of post-pandemic changes in financial statements
dc.typeArticle
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Reflection of Post-pandemic Changes in Financial Statements.pdf
Size:
164.81 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Article