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PwC's IFRS technical update video September 2020
This PwC IFRS technical update webcast covers IBOR reform Phase 2 amendments, other IASB and IFRIC developments and disclosure reminders.
The coronavirus (COVID-19) pandemic had an impact on firms in 2020 and moving into 2021. Measures taken to contain the virus 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.
Listen to our podcast series for accounting updates on COVID-19
FAQ's
- FAQ 2.1.1 - Is the coronavirus (COVID-19) pandemic an impairment indicator?Opens in a new window
- FAQ 2.1.3 – How can impairment tests that incorporate cash flow forecasts be more reliably performed in periods of uncertainty?
- FAQ 2.2.2 – Presentation of the COVID-19 impact in the income statement
- FAQ 3.1.6 – How to account for financial support arrangements put in place by central banks in response to COVID-19
- FAQ 3.2.3 – In the context of COVID-19 and ECL, what information is ‘reasonable and supportable’?Opens in a new window
- 3.2.4 – Example of a provision matrix for corporates in a COVID-19 environment
- FAQ 4.1 – How should lease concessions related to COVID-19 be accounted for?
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COVID 19: IFRS Technical update June 2020
PwC's IFRS video covers the accounting implications for COVID-19, specifically ECL for corporates, government assistance, rent concessions and presentation. Watch Tony Debell, Gary Berchowitz, Marie Kling and Sandra Thompson here.
COVID 19: IFRS Technical update May 2020
COVID 19: IFRS Technical update April 2020
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