How COVID-19 infects financial reporting and results presentations
The financial effect for reporting periods ending 31 March 2020 might be limited for most industries due to the short amount of time between the end of the reporting period and the global outbreak of the pandemic. However the impact on the coming reporting season could be significant.
Accounting considerations related to the Coronavirus 2019 Disease
Read the key IFRS accounting considerations related to conditions that may result from the COVID-19 pandemic.
The coronavirus 2019 (COVID‑19) pandemic is affecting economic and financial markets, and virtually all industries are facing challenges associated with the economic conditions resulting from efforts to address it.
Managing business continuity and finance during COVID-19
COVID-19 directly affects business continuity as business operations reduce, supply chains dry up, and demand plunges. These risks may quickly lead to liquidity risks, pressure on covenants, re-financing requirements, and increasing third party risk.