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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 Interim financial statements

Volatile Values: Valuation in times of market uncertainty (April 2020) This guidance is primarily focused on the valuation of illiquid assets in the context of the turbulence currently being experienced in public markets.

COVID-19: Top Accounting Issues for Shipping Entities  In this Spotlight we provide our insights into the top accounting and reporting issues that shipping entities might face. While this Spotlight focuses on issues that are likely to be the most frequently encountered, many others are certain to arise. As the situation continues to evolve, so too will the consequential accounting issues. For these reasons, the following is not an exhaustive list of all relevant accounting considerations.

Implications of the COVID-19 outbreak on the half-yearly financial reports ESMA is issuing this Statement in order to promote transparency and consistent application of European requirements for the information provided in the half-yearly financial reports under the current circumstances related to the COVID-19 outbreak. See here for the details.

PwC IFRS Talks - Episode 79: COVID-19, hedging and other corporate treasury issues Listen to our podcast here.

PwC IFRS Talks - Episode 78: COVID-19 and classification and measurement in IFRS 9 Listen to our podcast here.