Accounting implications of coronavirus - PwC In brief
Publication date: 12 Feb 2020
The emergence and spread of the coronavirus in early 2020 has affected business and economic activity in China and elsewhere. Entities should consider the accounting implications of these developments.
This In brief addresses the accounting implications of the coronavirus for December 2019 year ends in the context of IAS 10 Events after the reporting period. In our view, the development and spread of the virus subsequent to 31 December 2019 is a non adjusting event.
© PricewaterhouseCoopers LLP
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