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IOSCO Statement on importance of disclosure about COVID-19

  • IOSCO Image

May 29, 2020

On May 29, 2020, the International Organization of Securities Commissions (IOSCO) issued IOSCO Statement on Importance of Disclosure about COVID-19 to highlight financial reporting issues that should be considered by reporting issuers in order to provide investors with relevant and reliable information in their financial reports and related disclosure documents.

The statement discusses:

  • Impact on amounts recognized, measured and presented in the financial statements
  • Importance of transparent and complete disclosures
  • Non-GAAP Financial Measures
  • Interim reports
  • Implications for the annual audit
  • Filing deadlines extended in many jurisdictions
  • IOSCO interaction with other stakeholders

Review the statement on the IOSCO's website.

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