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Assessing potential COVID-19 impacts on financial statements: Questions to ask under ASPE

Published on: May 31, 2020

This alert provides questions for financial statements preparers and practitioners to ask under various sections of Part II of the Handbook to identify potential impacts on financial statements resulting from the COVID-19 health pandemic.

Topics include:

  • going concern
  • subsequent events
  • impairment of assets
  • financial instruments
  • revenue
  • other considerations related to assets and liabilities


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.