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COVID-19     Accounting implications of the effects of coronavirus: PwC In depth INT2020-02 The In depthINT2020-02 continues to be updated with practical guidance, the below sections have had new FAQs added to them: Non-financial assets Financial instruments Leases Going concern Key considerations in applying post-model adjustments or ‘overlays’ in estimating expected credit losses In this publication, we provide considerations that might be helpful in developing and monitoring such overlays. A Pharmaceutical and life science industry focus on COVID-19 accounting considerations The COVID-19 pandemic has developed rapidly in 2020. Measures taken to contain the virus have affected economic activity in the Pharmaceutical sector, which in turn has implications for financial reporting. Click here for the details. PwC IFRS Talks - Episode 78: COVID-19 and classification and measurement in IFRS 9 Listen to our podcast here. PwC IFRS Talks - Episode 77: COVID-19 implications on IFRS 13, Fair value Listen to our podcast here. PwC IFRS Talks - Episode 76: COVID-19 impact on IFRS 16, Leases Listen to our podcast here. PwC IFRS Talks - Episode 75: COVID-19 and impairment Listen to our podcast here.