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 on 5 June 2020
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