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Need to know Accounting Considerations Related to Coronavirus Disease 2019 Introduction Accounting Considerations Material judgements and uncertainties Impairment of non-financial assets (including goodwill) Valuation of inventories Allowance for expected credit losses (ECL) Fair value measurements Onerous contracts provisions Restructuring plans Breach of covenants Going c...

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee. The Board met remotely on 17 and 19 March 2020. The topics, in order of discussion, ...

Standards Discussion Paper March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and Impairment Business Combinations—Disclosures, Goodwill and Impairment Comments to be received by 15 September 2020 Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment is published by the International Accounting Standards Board ...

IFRS for Standard Section 35 Transition to the IFRS for SMEs, Issue 1—Application of the undue cost or effort exemption when measuring fair value o...