Update to COVID-19 disclosure supplement
26. November 2021
The effects of COVID-19 continue to have an effect on entities reporting with calendar 2021 year-ends and beyond. BDO’s 31 December 2021 Illustrative IFRS Disclosures – COVID-19 Supplement publication includes a useful checklist for assessing whether financial statements include disclosures that may arise as a result of COVID, as well as dozens of illustrative examples relating to going concern, impairment of assets, government assistance, rent concessions and more.
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