ESMA statement on the accounting implications of the COVID-19 economic support and relief measures

ESMA statement on the accounting implications of the COVID-19 economic support and relief measures

Publication date: 26 Mar 2020

Detailed guidance

Detailed guidance
ESMA has issued a statement  to promote consistent application of IFRS and avoid divergence in practice on the application of IFRS 9, 'Financial instruments', in the specific context of the COVID-19 outbreak. The Statement addresses in particular the accounting implications of the measures taken or proposed by national governments and EU bodies to address the adverse systemic economic impact of the COVID-19.
 
close
  • Add Selected section
  • OR
  • Add Full document
  • Print Selected section
  • OR
  • Print Full document
  • Copy link
  • Add to my favourites
close

Warning, this action will download the whole document into PDF format.

Cancel
close

Warning, this action will add the whole document to my documents.

Cancel
Back to top