Master Thesis Online
Financial reporting under IFRS in the Covid-19 era
Fonchenallah, Romanus Njukang 
Promotor(s) :
Schumesch, Patrice
Date of defense : 5-Sep-2022/10-Sep-2022 • Permalink : http://hdl.handle.net/2268.2/15604
Details
| Title : | Financial reporting under IFRS in the Covid-19 era |
| Author : | Fonchenallah, Romanus Njukang
|
| Date of defense : | 5-Sep-2022/10-Sep-2022 |
| Advisor(s) : | Schumesch, Patrice
|
| Committee's member(s) : | Prunier, Laurent
|
| Language : | English |
| Number of pages : | 84 |
| Keywords : | [en] IFRS [en] Financial reporting, COVID-19, |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Target public : | Researchers Professionals of domain Student General public |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] This thesis analyses the impacts of the Covid-19 pandemic on the financial statements of issuing entities reporting under the IFRS framework. To do this, we first analyzed the 2020 and 2021 interim and annual reports of the companies listed in the BEL20 index and classified them by sector of activity in order to identify similar trends in consequences by sector. We then conducted interviews with relevant stakeholders including auditors and regulators for further information and identification of the effects which we couldn’t directly read from the annual reports.
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Financial reporting under IFRS in the Covid-19 era.pdf
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