Financial reporting implications of coronavirus
Deloitte
Accounting considerations related to coronavirus disease
EY
Accounting considerations of the coronavirus outbreak
Guide in EY's Applying IFRS series that highlights considerations when preparing IFRS financial statements for the year ended 31 December 2019.
FRC
FRC advice to companies and auditors on coronavirus risk disclosures
The FRC advises companies to consider which disclosures they may need to include in their year-end accounts, particularly for companies either operating in or having close trading associations with China or global supply chains dependent on Chinese-manufactured goods.
Updates issued by the FRC with regards to the COVID-19 Virus response
Useful resources especially if some of your clients have audits by someone else.
IFAC
Features a comprehensive resources hub.
IFAC small business continuity checklist
Financial reporting implications of COVID-19
Six ways for SMPs to evolve and thrive in the Covid-19 environment
To emerge from the COID-19 crisis, small firms need to address six key areas – focus on staff, client communication, accessing external resources, diversifying service offering, risk management and investment in technology.
IATA Industry Accounting Working Group
Should coronavirus be accounted for as an adjusting or non-adjusting event?
Blog post from the IAWG focusing on whether the coronavirus should be accounted for as an adjusting or non-adjusting event.
PwC
Podcast: Accounting implications of the Coronavirus
Podcast which considers how the Coronavirus will impact 31 December 2019 financial statements
Accounting implications of coronavirus
Bulletin addressing the accounting implications of COVID-19 for December 2019 year ends in the context of IAS 10 Events After the Reporting Period. It discusses whether coronavirus should be accounted for as an adjusting or non-adjusting event.