Collections of COVID-19 resources

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08 May 2020

Global responses to the coronavirus disease 2019 (COVID-19) outbreak continue to rapidly evolve. Numerous publications and announcements of developments have sprung up around the world. Since it has become more and more difficult to follow all of them, we have put together a meta-collection of collections that we found helpful and worth browsing.

Please note that the collections do in part overlap - especially the IASB statements on IFRS 9 and IFRS 16 are included in almost all of them. Please be also aware that these collections will continue to be updated throughout the crisis. This page was last updated on 2 September 2020.

Organisation Collection link Main focus

I n t e r n a t i o n a l

International Federation of Accountants (IFAC) COVID-19 Resources from IFAC's Network global
Global Public Policy Committe (GPPC) Government/regulator response to impact of coronavirus on reporting and audit matter global, regulatory
International Auditing and Assurance Standards Board (IAASB) Guidance for Auditors During the Coronavirus Pandemic global, audit
Association of Chartered Certified Accountants (ACCA) Coronavirus – Information and resources accountants in practice and in business, students
Financial Stability Board (FSB)
Addressing financial stability risks of COVID-19 global, financial stability
Organisation for Economic Co-operation and Development (OECD) Tackling coronavirus (COVID‑19) impacts of the coronavirus pandemic on lives and societies in general

R e g i o n a l

Accountancy Europe Coronavirus resources for European accountants Europe, general
Accountancy Europe Coronavirus crisis resources – Banks Europe, banks
Accountancy Europe Coronavirus crisis: country responses to the implications on reporting local European
European Securities and Markets Authority (ESMA) COVID-19 Europe
European Federation of Accountants and Auditors for SMEs (EFAA) COVID-19: Guidance for SMPs Europe, audit

N a t i o n a l

Financial Accounting Standards Board (FASB) FASB Response to COVID-19 US
American Institute of Certified Public Accountants (AICPA) Coronavirus (COVID-19) Resource Center US
Center for Audit Quality (CAQ) COVID-19 – Auditing Profession Resources US, audit
Accounting Standards Board of Canada (AcSB) AcSB COVID-19 Resources Canada, series of articles on individual accounting problems in the context of COVID-19
Chartered Professional Accountants Canada (CPA) COVID-19: Resources related to reporting and audit Canada
South African Institute of Chartered Accountants (SAICA)
COVID-19 Hub South Africa, series of educational material on individual accounting problems in the context of COVID-19
Integrated Reporting Committee (IRC) of South Africa Reporting in a Time of Crisis South Africa, integrated reporting
Financial Reporting Council (FRC), UK FRC COVID-19 Response UK
Institute of Chartered Accountants in England and Wales (ICAEW) Coronavirus UK
Institute of Chartered Accountants of Scotland (ICAS) Accounts, Audit and Corporate Reporting UK
Deloitte UK
Regulatory, monetary and fiscal policy initiatives in response to the COVID-19 pandemic UK and pan-EU
Institute of Chartered Accountants of India (ICAI) COVID-19 Accounting Guidance of ICAI and IASB India
Hong Kong Institute of Certified Public Accountants (HKICPA) COVID-19 – CPA Information Centre Hong Kong
Australian Accounting Standards Board (AASB) Coronavirus (COVID-19) Guidance Australia
New Zealand External Reporting Board (XRB) Implications for Financial Reporting New Zealand
Chartered Accountants Australia and New Zealand (CAANZ) COVID-19 links Australia and New Zealand
Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Accounting implications of the impact of COVID-19 pandemic Islamic accounting

If you are aware of additional collections that would be of interest to an international financial reporting audience, please feel free to contact us.

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