Inventory Measurement in accordance with IASs under the Corona crisis - particular considerations for Covid-19 vaccine manufacturers-

kadri Abdelkader

Abstract

This research deals presenting the procedures for accounting measurement of inventories in accordance with International Accounting Standard IAS 2 — ,  Inventories. This study also aims to highlight the key implications of covid - 19 on preparing financial reports that should mindful by companies producing covid-19 vaccine with regard to the inventory item. Ultimately, we reached a conclusion that indicates that vaccine manufacturers in the Covid-19 period are subjected to abnormal operating conditions, which requires them to apply particular accounting procedures with regard to measuring the inventory of vaccines in the financial statements