COVID related financial reporting issues

The aim of the e-learning course is to provide essential knowledge about financial reporting issues under IFRS as a result of COVID-19 or any other crisis situation. The 2.5-hour course introduces the different accounting implications of the pandemic.

The course will answer the following questions:

• Can we apply the same procedures when as a result of COVID-19 there are lockdowns, social distancing, lower economic activity, economic downturn, government relief programmes, etc.? 
• Which accounting standards should we focus on? 
• What are the financial reporting implications of COVID-19 or any crisis situation?