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Bitesize Briefing: COVID-19 and impairment of assets

This short webcast from ICAEW’s Financial Reporting Faculty outlines the accounting requirements for impairment of assets in the context of the COVID-19 pandemic. Suitable for both IFRS and UK GAAP reporters, it considers typical indicators of impairment that may exist, the impact of whether the pandemic is an adjusting or non-adjusting post balance sheet event on impairment reviews, the factors to consider when forecasting future cash flows and also the impact on disclosures.

Broadcast 05 June 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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