It’s quite clear that coronavirus is a devastating, exceptional and extraordinary worldwide event which will have a significant financial impact on many entities.
The financial reporting implications of coronavirus, together with the Government support, could prove challenging.
We have provided analysis on a number of areas detailing:
- What IFRS says;
- The practical impact and interpretation for preparers of financial statements; and
- Our advice to entities.
Whilst the articles will inform accounting work they have been written in the generality – each entity will have unique issues which must also be considered.