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This In depth considers the accounting and reporting impacts of Covid-19. There are broad IFRS implications, including impairment and valuation of assets (financial and non-financial), liability recognition and measurement, and disclosure, as well as narrative reporting considerations. There may also be an on dividends and other distributions.
The IASB has issued amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 that address issues that arise during the reform of an interest rate benchmark. See our In brief for the details.
Dilapidations provisions reminder
FRC and FCA statements on the amendment to IFRS 16 (rent concessions)
Recognition of intangible assets in a business combination under FRS 102
PwC IFRS Talks - Episode 88: The Life and Times of Tony Debell
Banking - Areas of focus for interim disclosures by banks during COVID-19
Accounting and reporting updates: insights into key developments - 13 July 2020
PwC IFRS Talks - Episode 87: COVID-19 and IFRS 16 rent concessions
PwC IFRS Talks - Episode 86: June IFRIC update
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