ICAEW.com works better with JavaScript enabled.

Coronavirus and financial reporting

Guidance for preparers of financial statements on the coronavirus outbreak, including advice on disclosure of risks and treatment of events after the reporting period.

More on this topic

ICAEW Insights

Impact on UK GAAP accounts

Redundancies under FRS 102

Technical helpsheet issued to help ICAEW members and Financial Reporting Faculty members, understand the accounting considerations and requirements for redundancy payments under FRS 102.

Impact on IFRS accounts

Issues relating to going concern

Impact on UK and international regulation of company accounts