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This In depth considers the impact of the new coronavirus (‘COVID-19’ or ‘the virus’) on the financial statements [for periods ended after 31 December 2019] of entities whose business is affected. There are broad IFRS implications, including impairment and valuation of assets (financial and non-financial), liability recognition and measurement, and disclosures.
PwC IFRS Talks - Episode 87: COVID-19 and IFRS 16 rent concessions
PwC IFRS Talks - Episode 86: June IFRIC update
Illustrative IFRS consolidated financial statements for 2020 year ends
Player Transfer Payments (IAS 38) - PwC In brief
Amendments to IFRS 17, ‘Insurance contracts’ - PwC In brief
IFRS year end accounting reminders - June 2020
IFRS 16 COVID-19 Related Rent Concessions Amendment - PwC In depth
In the spotlight - Minimising accounting mismatches relating to financial risk for insurers
PwC IFRS Talks - Episode 81: IFRS 16 impact on IAS 36
More news
We provide an overview of the new definition of a lease in IFRS 16 and the key issues to consider.
PwC's Sandra Thompson and Mark Randall highlight the key issues of IFRS 9 impairment requirements.
This video discusses how to assess a significant increase in credit risk under IFRS 9.
We take a look at the effects of taking bearer plants out of IAS 41 and into IAS 16.