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The main objective of the study is to present and analyze efforts to develop an expected credit loss model (ECl), and compare that to the subject (ASC 326) issued by the Financial Accounting Standards Board (FASB), and International Standard (IFRS 9) issued by the International Accounting Standards Board (IASB), and assessing the impact of the implications of Covid-19 on practical practice when applying (ECL), This topic acquires its importance through the continuous attention of accounting standards setters and stakeholders, The study used a method that combines extrapolation and deduction in addition to the descriptive approach to study the problem of the study and answer questions, and is represented , The most important results of the Anchoring in that the historical succession associated with practical practices and the variation in the interpretation and understanding of terms when applying have made differences in the methodology for measuring credit losses between the international and American approaches, The study also found that the expected effects on recognition and accounting measurement in general on the impact of the implications of Covid-19 , and ECL methodologies In particular, the magnitude of this effect varies, depending on the efforts made by countries to control the epidemic.

Keywords: Coronavirus Covid -19 Pandemic, Accounting Recognition and Measurement, Expected Credit Losses.

JEL Classification : G01, M41, E51


Coronavirus Covid -19 Pandemic Accounting Recognition and Measurement Expected Credit Losses

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