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
Recorded on 21 April 2020
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