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In the first quarter of 2020, the Covid-19 health crisis affected the whole world. A period of closure and restrictions impacted the business of companies in many sectors including hotels, entertainment, construction, and sport.
This thesis analyses the impact of the crisis on the financial statements of ten listed companies in Europe. Specifically, we examine the application of IAS 36 and IAS 38 over the years 2018 to 2021 financial years.
The study found that the health crisis has caused a deterioration in operating profit through reduced sales as well as the recognition of impairments. These impairments were mainly recorded after the emergence of impairment indicators related to the Covid-19 crisis.
The findings show that the application of the standards is homogeneous regarding the accounting principles. But companies follow the principles set out by the IASB with varying degrees of rigour. Not all the entities disclose their financial information with as many details and precision as possible.
The priorities of the ESMA for the 2020 and 2021 financial statements were followed by the preparers as regards to transparency of the impacts of Covid-19 and external indicators of impairment.
The health crisis clearly impacted the application of the IAS 36 with it being an exceptional event. However, it did not impact IAS 38 because the standard consists of accounting principles already adopted by the companies and those are not supposed to change with the economic environment.

Immobilisations incorporelles --- Dépréciations d'actifs --- Crise sanitaire --- États financiers --- IAS 38 --- Intangible assets --- Impairment of assets --- IFRS --- IAS --- Covid-19 --- Health crisis --- Financial statements --- IAS 36 --- Sciences économiques & de gestion > Comptabilité & audit

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Family law. Inheritance law --- Transfer (Law) --- Professions --- Sales --- Transfert (Droit) --- Professions libérales --- Vente --- Law and legislation --- Droit --- 351.82*8 <44> --- Intangible property --- -Professions --- -Sale of business enterprises --- -Transfer (Law) --- -Alienation (Law) --- Acquisition of property --- Property --- Singular succession --- Business enterprises, Sale of --- Business enterprises --- Career patterns --- Careers --- Jobs --- Professional services --- Occupations --- Interprofessional relations --- Vocational guidance --- Incorporeal property --- Intangible assets --- Intangibles --- Beroepenrecht. Vestigingswetgeving--Frankrijk --- -Law and legislation --- -Registration and transfer --- -Beroepenrecht. Vestigingswetgeving--Frankrijk --- -351.82*8 <44> --- 351.82*8 <44> Beroepenrecht. Vestigingswetgeving--Frankrijk --- Professions libérales --- Sale of business enterprises --- Alienation (Law) --- Registration and transfer

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Introduction I. Évolution récente -Demande et production -Marché du travail -Coûts et prix -Balance des paiements II. Politique économique -Politique budgétaire -Politique monétaire -Politique des échanges et paiements extérieurs -Politique de détermination des salaires -Politique énergétique  III. Production industrielle et emploi à moyen terme -Projets de développement jusqu'en 1981 -Relation entre emploi et production 36 Rôle des salaires réels -Programme d'aide à l'industrie IV. Perspectives à court terme et considérations de politique économique -Perspectives pour 1979 -Considérations de politique économique Annexes -I. Mesures récentes de contrôle des changes -II. Relation production/emploi dans les industries de biens transportables -III. Chronologie économique Annexe statistique.

Periodicals --- IE / Ireland - Ierland - Irlande --- 331.30 --- Economische toestand. --- 93 --- Chronologieën. --- Chronologies. --- 93 Chronologieën. --- 93 Chronologies. --- Financial statements --- Finance, Public --- Cameralistics --- Public finance --- Public finances --- Currency question --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Corporations --- Double taxation. --- Double taxation --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Taxation --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Law and legislation. --- Law and legislation --- Latvia --- Economic conditions. --- Ireland --- Economic policy. --- Business & Economics --- Economic History --- Coal trade --- Coal industry and trade --- Coal industry --- Fuel trade --- Economics --- Economische toestand --- Chronologieën --- Science and Technology --- Malaysia --- Automobiles --- Conception et construction --- Intangible property. --- Economic development --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Incorporeal property --- Intangible assets --- Intangible property --- Intangibles --- Property