COVID-19 Accounting implications

The coronavirus (COVID-19) pandemic has developed rapidly in 2020. Measures taken to contain the virus have affected economic activity, which in turn has implications for financial reporting. The implications include not only the measurement of assets and liabilities but also disclosure and possibly an entity’s ability to continue as a going concern.

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Accounting implications of the effects of coronavirus

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Marie Kling

Marie Kling

Global IFRS Financial Leader, PwC United States

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Gary Berchowitz

Gary Berchowitz

Global IFRS Non-Financial Leader, PwC United Kingdom

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