COVID- 19 REFERENCE MATERIAL

IFAC AND OTHER RESOURCES

made available resource material which has been sorted by topic areas (i.e. auditing, financial reporting…)


 
Guidance: Auditors During Coronavirus Pandemic  

IAASB Staff Audit Practice Alert March 2020) | Highlight Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19

AASB−AUASB JOINT FAQ -  The Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations  

AASB19009_COVID19_FA



Guidance Accounting Implications Covid-19

ESMA ISSUES GUIDANCE ON ACCOUNTING IMPLICATIONS OF COVID-19 - Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9

Coronavirus Going Concern and the Auditors Report

ICAEW Coronavirus, going concern and the auditor’s report

ACC Practitioner - COVID-19

ACCA practitioners discuss how they are changing the way they serve their clients in light of Covid-19

ACCA Maintaining your mental wellbeing while social distancing

Coronavirus - Investment Fraud and Cyber Scam Warnings

McKinsey & Company - COVID-19: Implications for business

AUDIT FIRMS

THREE OF BIG FOUR PROVIDE BRIEFING ON SUPPLY CHAIN DISRUPTION

• DELOITTE - COVID-19 Managing Supply Chain Risk and Disruption

• EY - How to Build a Supply Chain That's Resilient to Global Disruption

• PwC - Protecting Your Supply Chain

Applying IFRS - Accounting considerations of the coronavirus outbreak

Covid-19 | The Impact on Valuations

       COVID-19: Financial Reporting and Disclosures

      COVID-19 | Financial Reporting Resource Centre on the Financial Reporting Impacts of Coronavirus  

ISA 540 Auditing Accounting Estimates and Related Disclosures

IFRS Standard on leases to help lessees accounting for covid-19-related rent concessions