ВЛИЯНИЕ НА КОНФЛИКТА В БЛИЗКИЯ ИЗТОК ВЪРХУ ФИНАНСОВОТО ОТЧИТАНЕ ПО МСФО
THE IMPACT OF THE CONFLICT IN THE MIDDLE EAST ON IFRS FINANCIAL REPORTING
Author(s): Nikolay YovchevSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: Geopolitical risk; Financial reporting; Going concern; Expected credit losses; Fair value measurement; Accounting estimates; Impairment
Summary/Abstract: The study examines the impact of the conflict in the Middle East on financial reporting under IFRS. The analysis focuses on impairment, expected credit losses, fair value measurement, going concern assessment and financial risk disclosures. The paper highlights the increasing importance of professional judgement, estimation uncertainty and transparent disclosures in conditions of geopolitical instability and economic uncertainty.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 30/2026
- Issue No: 1
- Page Range: 1-16
- Page Count: 16
- Language: Bulgarian
