The aim of the e-learning course is to provide essential knowledge about financial reporting issues under IFRS as a result of COVID-19 or any other crisis situation. The 2.5-hour course introduces the different accounting implications of the pandemic.
The course will answer the following questions:
- Can we apply the same procedures when as a result of COVID-19 there are lockdowns, social distancing, lower economic activity, economic downturn, government relief programmes, etc.?
- Which accounting standards should we focus on?
- What are the financial reporting implications of COVID-19 or any crisis situation?