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Coronavirus (COVID-19): Accounting for and auditing revenue

ICAEW’s Audit and Assurance Faculty shares a recording of its recent webcast looking at the challenges in accounting for and auditing revenue as a result of the COVID-19 pandemic.

This webcast, hosted by the ICAEW Audit and Assurance Faculty, gives practical considerations on a range of accounting and auditing issues in light of the COVID-19 pandemic, including:

  • FRS 102 recognition criteria
  • recognising revenue from contracts
  • income recognition for charities
  • the potential impact on auditor risk assessments
  • considerations for auditors around client internal controls
  • Q&A session on common accounting and auditing issues

Watch the recording and download the accompanying resources

Recorded on 21 April 2020

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