Wir verwenden Cookies auf unserer Webseite, um Ihren Besuch effizienter zu machen und Ihnen eine möglichst angenehme Nutzung bieten zu können. Indem Sie diese Website nutzen, erklären Sie sich damit einverstanden, dass wir Cookies verwenden. Bitte lesen Sie unsere DATENSCHUTZERKLÄRUNG. Dort erfahren Sie mehr über die von uns verwendeten Cookies und wie Sie diese löschen oder blockieren können.
  • COVID-19 disclosure supplement

    Additional matters for entities to consider in preparing their financial statements, including illustrations of certain disclosures.

Publikation:

IFRS Bulletin 2021-01 – COVID-19 disclosure supplement

14. Januar 2021

Background

BDO has published its 31 December 2020 illustrative financial statements. Along with the H1 30 June 2020 illustrative interim financial statements, these publications demonstrate the changes in IFRS that should be reflected in an entity’s financial statements, along with some examples of disclosures relating to the effects of COVID-19.

COVID-19 has interrupted the movement of people and goods throughout the world, as well as affecting the profitability and viability of many entities. Its effects may vary significantly from one entity to another, therefore, it is not possible for a single illustrative financial statement to consider all of the financial reporting and disclosure considerations.

The purpose of this COVID-19 supplement is to provide additional matters for entities to consider in preparing their financial statements, including illustrations of certain disclosures. The presentation and disclosure requirements of IFRS are substantial, therefore, this publication cannot adequately replace consulting the full requirements of IFRS or complete disclosure checklists, which summarise all disclosure requirements within IFRS.

Click on the download button below to access the full publication:

Download