COVID-19 FINANICAL REPORTING IMPLICATIONS

As the impact of COVID-19 continues to unfold around the globe, the COVID-19 pandemic, and the conditions resulting from the measures taken to contain it have also created significant challenges to preparers and auditors of financial statements. This publication is intended to provide guidance on the key financial reporting considerations arising from COVID-19 and its associated events. The guidance therein relates to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) for accounting periods ending after 31 December 2019.