COVID-19 (coronavirus) | PwC's Inform - INT | Accounting topic home pages

COVID-19 (coronavirus)
Accounting topic home pages

COVID-19 (coronavirus)

Publication date: 21 Jul 2020

View our latest podcast (COVID-19 and interim reporting)

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View our latest In the spotlight (Banking - Areas of focus for interim disclosures by banks during COVID-19)

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View our latest In brief (IASB issues IFRS 16 COVID-19 rent concessions amendment)

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View our latest In depth (IFRS 16 COVID-19 Related Rent Concessions Amendment)

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View our latest COVID-19 FAQ (Classification of inventory costs, during closure, in an income statement presented by function)

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Guidance for all users

Publication date: 21 Jul 2020

Resources (This includes links to the latest standards, drafts, PwC interpretations, tools and practice aids for this topic)

PwC publications
In depths
- IFRS 16 COVID-19 Related Rent Concessions Amendment: PwC In depth INT2020-05
- Accounting implications of the effects of coronavirus (updated on 22/07/20) : In depth INT2020-02
In briefs
- IASB issues IFRS 16 COVID-19 rent concessions amendment: PwC In brief INT2020-09
- Accounting implications of coronavirus: PwC In brief INT2020-04
In the Spotlight

COVID-19 will impact many areas of accounting and reporting for all industries, as outlined in our publication In depth: Accounting Implications of the Effects of coronavirus. Below is some guidance on industry specific impacts
- A Corporate Treasury Focus on COVID-19 Accounting Considerations
- Corporate entities - how to apply the requirements of IFRS 9 expected credit losses (ECL) during the COVID-19 pandemic
Other
- Examples for reporting the impact of COVID-19 on going concern and subsequent events in financial statements
- Volatile Values: Valuation in times of market uncertainty (April 2020)

Media
PwC IFRS Talks
Webcasts

External guidance
ESMA
IASB
IOSCO
- Statement on Application of Accounting Standards during the COVID-19 Outbreak
- Statement on Importance of Disclosure about COVID-19

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