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Bitesize Briefing: Financial reporting implications of COVID-19

In this short webcast, ICAEW’s Financial Reporting Faculty provides an overview of the financial reporting implications of COVID-19.

Aimed primarily at those preparing financial statements under FRS 102, this short webcast considers the potential impact of coronavirus on accounts, particularly around the areas of post balance sheet events, going concern and impairment.

It also covers recent advice issued by Companies House on applying for a filing deadline extension and explains how changing year-ends might also be an option for companies to consider.

Errata: Please note that in the spoken example on slide 11, the upcoming filing deadline should be 31 May 2020, not 30 April 2020 as stated.

Broadcast 01 April 2020

Webinar resources

Coronavirus and financial reporting

Guidance for preparers of financial statements, including advice on going concern, accounting for government schemes, disclosures and much more.

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