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.