International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2020 | Volume: 4 | Issue: 7 | Page No.: 34-51 The Effects of the Covid-19 Pandemic on the Company's Sustainability under International Accounting Standards Abdul Rahman M. S. Rashwan and Eitedal M. S. Alhelou Abstract: This study aims to identify the impact of the Covid-19 pandemic on the continuity of the company when preparing financial statements in accordance with international accounting standards in light of events and circumstances of uncertainty. To answer questions and test study hypotheses, the researchers relied on the descriptive analytical approach, and to obtain the necessary data, a questionnaire was distributed. After evaluation and arbitration by a number of specialists on the research sample consisting of financial managers, heads of departments and accountants working in the financial departments and departments in the industrial companies listed on the Palestine Stock Exchange and the number (49) single. The results of the study proved that there is an effect of the precautionary measures taken to avoid the pandemic of Covid-19 on the continuity of the industrial companies listed on the Palestine Stock Exchange, and there is an effect of disclosing substantial doubts on the ability of industrial companies listed on the Palestine Stock Exchange to operate on the basis of the principle of continuity in the financial statements under the pandemic Covid-19, and there is also an effect of the financial measures that industrial companies listed on the Palestine Exchange will take in light of the Covid-19 pandemic on preparing financial statements in light of the emergence of indicators that prevent these companies from assuming continuity. There are also plans for future forecasts and assessments that the listed industrial companies will take On the Palestine Exchange in light of the Covid-19 pandemic and conditions of uncertainty to maintain continuity. The study recommended that the industrial companies listed on the Palestine Stock Exchange establish a preventive program for the Covid-19 pandemic as part of future forecasting plans to ensure the continuity of its work, and that those companies make more disclosures about the fundamental doubts about continuity within the financial statements clarifications in order to make it clear to the users of the financial statements to impose continuity in the case Uncertainty in light of the Covid-19 pandemic.