This guide identifies some key areas where entities might need to consider the impact of COVID-19 when preparing disclosures within their annual report and accounts.
18 June 2020: Amendments to IFRS 16 Leases to help lessees account for rent concessions as a result of the Coronavirus pandemic.
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Factors to consider when preparing financial statements with early 2020 year ends.
Technical helpsheet issued to help ICAEW and Financial Reporting Faculty members account for COVID-19 support schemes.
A checklist of factors to consider when preparing micro-entity accounts.
Technical helpsheet issued to help ICAEW and Financial Reporting Faculty members account for COVID-19 support schemes.
Factors to consider to help determine whether events are adjusting or non-adjusting in the accounts.