Financial reporting implications of coronavirus
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 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.
Useful resources especially if some of your clients have audits by someone else.
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.
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.