BDO publishes 31 December 2020 Illustrative IFRS Disclosures – COVID-19 Supplement
31 December 2020
The effects of COVID-19 may result in significant additional disclosures in IFRS financial statements. BDO’s 31 December 2020 Illustrative IFRS Disclosures – COVID-19 Supplement publication includes a useful checklist for assessing whether financial statements include disclosures that may arise as a result of COVID, as well as dozens of illustrative examples relating to going concern, impairment of assets, government assistance, rent concessions and more.
The publication may be accessed here.