It has already been one year since the first coronavirus case was detected. While businesses have struggled and adjusted their responses to the environment, accountants and auditors have had to grapple with many accounting and financial reporting implications of the pandemic. The Accountant’s Diary has compiled a list of the publications by prominent accounting and auditing firms of latest versions of 2020 illustrative financial statements along with guidance on COVID-19 related disclosures and accounting implications.
Here’s the list of a few of the illustrative financial statements and COVID-19 related guidance from some of the best sources on the internet:
IFRS Illustrative Financial Statements
EY: Illustrative Consolidated Financial Statements (December 2020)
PwC: Illustrative IFRS consolidated financial statements December 2020
Deloitte: IFRS model financial statements 2020
KPMG: 2020 Guide to annual financial statements
BDO: Interim IFRS Illustrative Financial Statements (June 2020)
Grant Thornton: IFRS Example Financial Statements 2020
COVID-19 Guidance and Illustrative Disclosures
EY: Applying IFRS disclosure of COVID-19 impact
PwC: COVID-19 – Accounting and reporting resource center
Deloitte: Overview of COVID-19–related accounting considerations
KPMG: Resource centre on the financial reporting impacts of coronavirus
BDO: COVID-19 – Accounting, Reporting and Other Related Considerations
Grant Thornton: Navigating IFRS in view of the Coronavirus
This article was originally published in The Accountant’s Diary on November 06, 2020.
