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S/N |
BOARD/ BODY/ ORGANISATION |
TITLE OF DOCUMENT |
DATE OF PUBLICATION |
TOPICS INCLUDED |
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Institute of Chartered Accountants in England and Wales (ICAEW) |
9 March 2020 |
Going Concern and Events after the reporting period |
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27 March 2020 |
Accounting for expected credit losses applying IFRS 9 Financial Instruments in the light of current uncertainty resulting from the covid-19 pandemic. |
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8 April 2020 |
Key aspects that SMEs need to remain afloat as a result of covid-19. |
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10 April 2020 |
Accounting for covid-19-related rent concessions applying IFRS 16 Leases |
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14 April 2020 |
The IASB will discuss timeline reconsiderations as well as IFRS 16 and rent concessions granted as a result of covid-19. |
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April 2020 |
Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty on: Events After the Reporting Period; Going Concern; Disclosure of judgements and sources of estimation uncertainty; Borrowing costs IAS 23; IFRS 15 Revenue from Contracts with Customers; Onerous contracts IAS 37; among others |
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COVID-19 – Leases accounting considerations – Useful guidance |
April 2020 |
Impact of COVID-19 on leases including;
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8 April 2020 |
The effects of COVID-19 on all companies’ financial statements including Impairments; Going concern; Events after the reporting period; Disclosures and Financial Instruments. |
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IFRS in Focus — Accounting considerations related to the Coronavirus 2019 Disease |
07 April 2020 |
Consolidation, Defined benefit plans, Share-based payments, Other employee benefits (including termination benefits) among others. |
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March 2020 |
Going concern, Impairment assessment, Fair value measurement, Insurance recoveries, Onerous contract provisions, Other accounting estimates and Other financial statement disclosure requirements. |
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25 March 2020 |
Financial reporting requirements of the JSE |
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25 March 2020 |
Transitional provisions in respect of the amendments to the JSE Listings Requirements |
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9 April 2020 |
How the pandemic is affecting MSMEs in developing countries. |
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How can we help small business affected by the COVID-19 crisis? |
9 April 2020 |
Adapting technical assistance to meet the challenges facing small businesses. |
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9 April 2020 |
Responding to the Business Impact of COVID-19 |
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9 April 2020 |
Assessing the financial impact and required disclosures |
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International Integrated Reporting Council (IIRC) |
30 April 2020 |
Business resilience models and corporate reporting |
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International Integrated Reporting Council (IIRC) |
11 May 2020 |
The changes that Covid-19 will bring to business |
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International Chamber of Commerce |
2020 |
Covid-19 pandemic preparation principles |
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Deloitte Consulting LLP |
The essence of resilient leadership: Business recovery from COVID-19 |
22 April 2020 |
The changes that Covid-19 will bring to economies and business
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International Labour Organisation |
April 2020 |
Risk profile of your enterprises and their level of vulnerability to Covid-19 |
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Institute of Chartered Accountants in England and Wales (ICAEW) |
April 2020 |
Cash flow and financial management during the coronavirus Covid-19 pandemic |
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Institute of Chartered Accountants in England and Wales (ICAEW) |
Coronavirus: The financial reporting implications under IFRS |
April 2020 |
IFRS or the IFRS for SMEs financial reporting guidance during Covid-19 |
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Institute of Chartered Accountants in England and Wales (ICAEW) |
Bitesize Briefing: Financial reporting implications of COVID-19 for micro-entities |
4 May 2020 |
Financial reporting for micro-entities |
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Institute of Chartered Accountants in England and Wales (ICAEW) |
Checklist: implications of COVID 19 on the preparation of accounts under FRS 102 |
2020 |
Impact of Covid-19 on FRS 102 accounts |
| 26. | Institute of Certified Public Accountants of Uganda | ICPAU COVID-19 Business Recovery and Continuity toolkit | June 2020 | COVID-19 Business Recovery and Continuity |