Impact of Coronavirus on IFRS Financial Statements
- All levels
- 18 and older
- $2,915.75
- Earn 29,158 reward points
- Price Lock Guarantee
- Virtual Classroom
- 16 hours over 4 sessions
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The spread of coronavirus continues to affect lives and economies across the world. Many national governments have introduced a range of different measures to control the virus and to mitigate its effects on individuals and corporations. Lockdowns, supported by travel bans and quarantine restrictions, have resulted in disruption and lost revenue which threaten the survival of operators in different sectors. Governments have responded by establishing and promoting temporary schemes including employment protection subsidies, loan guarantees, deferral of payments of costs such as taxes and rents, as well as cash grants, with the objective of preserving capacity to accelerate recovery.
All interim and annual IFRS financial statements ending in 2020 are affected by the consequences of the pandemic. How exactly an entity is affected depends on a combination of factors including industry sector, location and financial strength. But all preparers must exercise new judgements and estimates, draft relevant disclosures and apply IFRSs in these changed circumstances.
This 4 session virtual online course reviews in detail the approaches to accounting for, and disclosing the effects of, coronavirus in interim and annual IFRS financial statements. It includes reminders of those accounting standards most affected, illustrative financial statements, examples and interactive participation from delegates.
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Whatever your requirements are for training in international accounting, you can be assured that IASeminars are ready to deliver. Offering topics such as IFRS, US GAAP, IPSAS, Management Accounting and Banking Regulation, here at IASeminars we are passionate about helping you progress your professional...
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