Accountants are faced with a number of financial reporting issues in the midst of the current global health crisis. This session will highlight some of the key issues we now face, which both companies and their accountants need to be aware of when preparing financial statements at this time.
 
A number of areas will be discussed including:
 
• The impact on 31 December 2019 financial year ends and the position regarding 2020 financial year ends, particularly regarding post balance sheet events and going concern
• Issues related to areas of estimation and judgement
• Revenue recognition;
• Fair values;
• Impairments;
• Breaches of covenants;
• Onerous contracts
In addition, a number of other areas for consideration will also be featured together with an overview of the impact on financial statement disclosures.

Key Event Details:

Recorded on: 14th December 2020
CPD Credit: 2 hours

Make sure that you input your CPA member ID as the attendee when booking.