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

Applying IAS 36 Impairment of Assets

This factsheet provides a summary of the basic principles of accounting for impairments and practical tips on application.

Issues relating to going concern

Coronavirus considering going concern

The Audit and Assurance Faculty have produced this two part guide for auditors, covering COVID-19 considerations for auditing going concern, and how to report when a material uncertainty relating to going concern exists.

Impact on UK and international regulation of company accounts

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Covid-19 issues

A chapter focusing on Covid-19-specific issues in relation to financial statements under new UK GAAP, to help readers understand what reporting entities may need to deal with when preparing their annual reports.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.