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ICAEW publishes a guide on the financial reporting impacts of Coronavirus

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image

23 Mar 2020

The Institute of Chartered Accountants in England and Wales (ICAEW) has published a guide on the financial reporting impacts of Coronavirus.

The guide, which is primarily directed at those preparing accounts under FRS 102, covers:

  • going concern;
  • reflecting conditions which existed at the balance sheet date;
  • non-adjusting post balance sheet events;
  • the Directors' Report and/or Strategic report;
  • 2020 year ends;
  • post balance sheet review period; and
  • conciderations for micro entities.

A press release and the guide is available on the ICAEW website.

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